环境会计相关信息披露英文版doc 12页Word下载.docx
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环境会计相关信息披露英文版doc 12页Word下载.docx
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EnvironmentalpollutionintheUnitedStatesisamajorissue.Inassessingenvironmentalpollution,specificallyhazardouswastes,inthiscountry,theEPAmadethefollowingstatements:
Thereareapproximately240,000,000peopleintheUnitedStates.Trytoimagineatonofhazardouswastepilednexttoeachofthem,withanothertonaddedeachandeveryyear.
Hazardouswasteisproducedinthiscountryattherateof700,000tonsperday.That'
s250milliontonsperyear--enoughtofilltheSuperdomeinNewOrleans1,500timesover.(EnvironmentalProtectionAgency1987,p.14)
Althoughitistruethattheamountofhazardouswasteislarge,mostofthiswasteisnotdumpeddirectlyintotheenvironment.Givensufficientincentives,mostofthehazardouswasteproducedprobablycouldberecycledasenergysourcesorbechemicallystabilized.
However,inthepast,publiccorporationswerenotasknowledgeableabouttheimpactofthesehazardouswastesonhumansastheyarenow.Additionally,theylackedsufficientincentivesto,andwerenotrequiredto,properlydisposeofhazardousmaterials.Today,thesecompaniesarebeingforcedtoaddresstheirlackofforesightbyacceptanceofresponsibilityand,therefore,liabilityforpastwastes.Thisliabilityultimatelyleadstodisclosurebypubliccorporations.TheEPAistheprincipalfederalagencyresponsibleforidentifyingthecompaniestobeheldresponsibleforthesepastwastes.
HistoryoftheEnvironmentalProtectionAgency
PresidentRichardM.NixoncreatedtheEnvironmentalProtectionAgency(EPA)asanindependentagencyoftheUnitedStatesgovernmentbyanExecutiveOrderentitled"
ReorganizationPlan3of1970."
WhilemostfederalagencieshavebeencreatedbyCongress,thecreationofanagencybyexecutiveorderwasuniqueandimpliedlackoflegislativesupport.
Designedtoensuretheprotectionofnationalenvironmentalhealth,theEPAhasnotalwaysreceivedmeaningfulsupportfromCongress.Earlybudgetsweremeager,andtheagency'
smainheadquartersinWashington,D.C.waslocatedinanoldcondominium。
(onceownedbyVice-PresidentSpiroAgnew,whohadtroublesellingitthroughregularrealestatechannels).
Althoughitreceivedminimalsupportoriginally,sinceitscreationtwodecadesago,theEPAhaswitnessedagradualandsteadygrowthinpublicconcernfortheenvironment.Duringthe1970s,initsfirstdecadeofexistence,theEPAfocuseditsattentionprimarilyontheimplementationofmajorenvironmentallegislationenactedbyCongress.Duringthenextdecade,the1980s,theagencybegantoturnitsattentiontowardtheproblemofenforcingitsmanystatutes.Today,environmentalconcernshaveneverbeenhigherinthecountry'
ssocial,economic,andpoliticalagendas(Vincoli1993).Inaddition,therehavebeenseverallawspassedthataredirectlyconcernedwithenvironmentalissues.
EnvironmentalRegulatoryActs
SomeofthemoresignificantenvironmentalfederalregulationsintheUnitedStatesinclude:
CleanAirAct(CAA)-1963(revisedandamendedin1967,1970,1972,1977,and1990);
CleanWaterAct(CWA)-1972(amendedin1977and1987);
FederalInsecticide,FungicideandRodenticideAct(FIFRA)-1949(amendedin1972and1978);
HazardousMaterialTransportationAct(HMTA)-1975;
ToxicSubstancesAct(TSCA)-1976;
ResourceConservationandRecoveryAct(RCRA)-1976(amendedin1980and1984);
ComprehensiveEnvironmentalResponse,CompensationandLiabilityAct(CERCLA)(Superfund)-1980;
SuperfundAmendmentsandReauthorizationAct(SARA)-1986(amended1991);
HazardousWasteOperationsandEmergencyResponse(HAZWOPER)-1990;
PollutionPreventionAct(PPA)-1990.
EachofthesefederalactsgivestheEPAandotherfederalagenciestheabilitytoenforcecleanupofabandonedandexistinghazardouswastesitesandtoimposeliabilityonresponsiblepartiestopayforthecleanup.
Astheenactmentdatesofthesefederalactsindicate,priorto1970environmentalregulationwaslimited.SincethecreationoftheEPA,therehasbeenasubstantialincreaseinenvironmentalawarenessbythepublicthathasleddirectlytoalargenumberofgovernmentalregulations.Eachoftheseenvironmentalactshascontributeddirectlytoourcountry'
soverallintenttocontrolhazardouswastes.OneofthemostsignificantactsrelatedtoenvironmentalissuesistheSuperfundAct(CERCLA).
FinancialReportingandDisclosure
ThismanuscriptwillnowreviewdisclosurerequirementsoftheSecuritiesandExchangeCommissionandtheFinancialAccountingStandardsBoard.ThesimilaritiesanddifferencesoftheserequirementsandhowtheyinterfacewithEPArequirementsisemphasized.ThesetopicscontributeTheSECdisclosurerequirementsforenvironmentalliabilitieshaveevolveddifferentlyfromthoseoftheFinancialAccountingStandardsBoard(FASB).TheSECmandatesthatcorporationsfileareportifpollutionexpenditureshaveamaterialeffectontheirearnings.SECregulationS-Krequiresthatcertaintypesofenvironmentalinformationbedisclosed:
Thematerialeffectsthatcompliancewithfederal,state,andlocalenvironmentallawsmayhaveuponcapitalexpenditures,earnings,andcompetitiveposition.Litigationpendingorknowntobecontemplatedbyagovernmentauthoritypursuanttofederal,state,andlocalenvironmentalregulations.Anyotherenvironmentalinformationofwhichaprudentinvestoroughttobeinformed.(WilliamsandPhillips1994,p.31)
Forsustainableprogressofacompany,constructiveinformationdisclosureisrequiredasthesocialresponsibilityofthecompany,particularlyfortheinformationthathasimportantsocialmeaning.Atthesametime,suchanapproachestablishesthesocialevaluationofthecompany.Highexpectationsareimposedonenvironmentalaccountingasoneoftheenvironmentalinformationsystemsinvolvedwithcompaniesandintroductionofthesysteminasmanycompaniesaspossibleandaccumulationofannouncementsarestronglyrequested.
ThisguidelineclarifiesthesignificanceofenvironmentalaccountinginChapter1,indicatesenvironmentalcosts,environmentaleffects,andeconomicaleffectsassociatedwithenvironmentalmeasuresinChapters2and3astheelementsthatformtheenvironmentalaccountingsystem.Theguidelinehasdiscussedtheconceptofmeasuringeachelement.Companiestrytoinstalltheenvironmentalaccountingsystemandusethesystemsforvariouscasesusingtheinformation.
Enterprisesusingtheirdatabases,whicharedevelopedusinganenvironmentalaccountingsystem,canusethemfortheirinternalenvironmentalmanagementoradministrationmanagementandforannouncingtheimplementationstatusofenvironmentalconservationexternallyasapartofinformationdisclosure.Intheinternaluse,sincetheindependenceanduniquenessofthecompanycanbedemonstrated,thisguidelinesimplyindicatesthebasicconceptsdescribedinChapters1to3.
Whendisclosinginformationexternally,companiesmustconsiderintegrityandcommonalitythatenablethesystemtobeasocialsystemfordistributionofcorrectinformationtousers.Whilerecommendingpositiveannouncementofenvironmentalaccountinginformation,thisguidelinealsodiscussesasrequiredtheconceptfortheframeworkofenvironmentalaccountingrequiredforannouncinginformationassociatedwithsummarizedenvironmentalaccounting,conceptregardingtheframeworkofenvironmentalaccounting,theitemstobemeasuredandtheconcept.Thisguidelinealsoassumesusersofenvironmentalreports,thatis,consumers,investors,andlocalresidentsasthemainreceiversofenvironmentalaccountinginformation.
Whenanenvironmentalaccountingsystemissummarizedbasedontheconceptthathasbeendescribedinthisguideline,theformatsshownbelowcanbeusedforannouncingenvironmentalaccountinginformation.Ofcourse,theideaistousethemethodthatcanmostappropriatelyexpressindividualinformationandthemethodisnotrestricted.Thisguidelinesuggeststhreeannouncementformatstoenableselectionofaformataccordingtothepolicyforsummarizingenvironmentalaccountinginformationandthedegreeofimplementationprogress.Thecontentsannouncedbyenvironmentalaccountingandthedescriptionsinenvironmentalreportsmustbeappropriatelylinkedaccordingtotheframeworkoftheenvironmentalaccountingappliedbythecompany.
(1)Environmentalcostorientedtype:
AnnouncementformatA
Thisformatwaspreparedforannouncementofinformationbasedonenvironmentalcosts.Itisdesirabletodescribethesummaryofthecontentsandeffectsofenvironmentalmeasuresaswellassupplementingtheinformationbyenteringapplicablepagesoftheenvironmentalreportcontainingthedetails.
AnnouncementformatA-2isalsoattachedastheformatforannouncinginformationinmoreconcretecategories.
(2)Environmentaleffectcorrelationtype:
AnnouncementformatB
Thisformatwaspreparedforclarifyingcosteffectsofenvironmentalmeasurestakenbycompaniesbymainlycorrelatingenvironmentaleffectswithenvironmentalcosts.Certainquantificationappliestothe
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