Green Accounting as an Auxiliary Waste Minimization ManagementTool for Waste Electrical and Electronic Equipments

摘要

The European Union has declared to put into effective some newenvironmental regulations on the Waste Electrical and Electronic Equipments(WEEEs). For example, Restriction of the use of certain Hazardous Substances(RoHS) on EEEs has been enforced since 2003. This study tries to establish agreen accounting system for the EEEs industries by conducting questionnairesurvey on 170 Taiwan’s EEEs factories.The empirical results indicate that the most important expenditures are thecertificate fee and employee’s education expenditures regarding the aspects forthe treatments of wastes and emissions. As for the aspects of research anddevelopment (R＆D), expenditures for developing new products and improvingmanufacturing processes are most important. Expenditure on the promotionactivities of environmental protection is indispensable for the aspects ofenvironmental protection. The results also indicate that enterprises are willingto give some feedback to the society. The most important expenditurecontributes to the aspects of buying and selling is on recycling the products. Theexpenditures on energy conservation and treatment of wastes and emissionsplay key roles in the aspects of production processes. According to the results,the green accounting system established can serve as an auxiliary wasteminimization management tool for WEEEs.