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Analysis on the Relationship between Green Accounting and Green Design for Enterprises

机译:企业绿色会计与绿色设计的关系分析

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Green design is advocated and developed in response to the increasingly deteriorating global environment, but its implementation is only based on the morality of the entrepreneurs, without economic incentive and legal restraint. As a result, green design has not been widely adopted. In recent years, the European countries, the U.S., Japan, the UN and Taiwan have successively promoted environmental accounting guidelines and required enterprises to disclose environmental improvement information, so as to improve the environment through production that will unavoidably impact product manufacturing. How product design should respond to this trend is a concern of this study. This study adopted the KJ (Kawakita Jiro) method and the meta-research method to analyze the influence factors. Then, it was discussed whether green design is feasible. The results showed that the requirements of green accounting include: expanding corporate social responsibility, production cannot be exempted from environmental protection, the manufacturing of clean products can generate pollution, the external production cost should be internalized, the redesign to improve the product production process and packaging, reducing resource waste and implementing the (Reduce, Recycle, Reuse) 3R policy, lifecycle assessment for all assessments and developing environmentally-friendly products, which can be solved with green design.
机译:绿色设计是为应对日益恶化的全球环境而提倡和开发的,但是绿色设计的实施仅基于企业家的道德操守,没有经济动机和法律约束。结果,绿色设计没有被广泛采用。近年来,欧洲国家,美国,日本,联合国和台湾相继推出了环境会计准则,并要求企业披露环境改善信息,以通过生产来改善环境,这将不可避免地影响产品制造。产品设计应如何应对这种趋势是本研究的关注点。本研究采用KJ(Kawakita Jiro)方法和元研究方法来分析影响因素。然后,讨论了绿色设计是否可行。结果表明,绿色会计的要求包括:扩大企业的社会责任,不能免于环境保护的生产,生产清洁产品会产生污染,应将外部生产成本内在化,重新设计以改善产品生产过程以及包装,减少资源浪费并实施(减少,回收,再利用)3R策略,对所有评估进行生命周期评估并开发环保产品,这可以通过绿色设计来解决。

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