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

摘要

The European Union has declared to put into effective some new environmental 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 a green accounting system for the EEEs industries by conducting questionnaire survey on 170 Taiwan's EEEs factories. The empirical results indicate that the most important expenditures are the certificate fee and employee's education expenditures regarding the aspects for the treatments of wastes and emissions. As for the aspects of research and development (R＆D), expenditures for developing new products and improving manufacturing processes are most important. Expenditure on the promotion activities of environmental protection is indispensable for the aspects of environmental protection. The results also indicate that enterprises are willing to give some feedback to the society. The most important expenditure contributes to the aspects of buying and selling is on recycling the products. The expenditures on energy conservation and treatment of wastes and emissions play key roles in the aspects of production processes. According to the results, the green accounting system established can serve as an auxiliary waste minimization management tool for WEEEs.^