Are there effective accounting ways to determining accurateaccounting tools and methods to reporting emissions reduction?

摘要

Over the last century, many studies have used accounting methods and tools in focusing on environmental issues.This paper introduces readers to developments within the appropriate accounting tools designed to support firmsand sectors reduction energy use as well as reducing greenhouse gases (GHGs) emissions. Current practice oftraditional accounting (to date) has not covered environmental costs. Using Activity Based Costing could helpfirms to increase their understanding of sustainability and how to develop way to incorporate opportunity costsof environmental activities which are becoming significant issues on stakeholders. Moreover, an environmentalmanagement accounting approach can enhance information available on emissions to be more accurate. The netpresent value and internal rate of return also are considered the biggest hurdles to enhancing sustainability inbusiness. This paper concludes that there is considerable potential to use environmental management accountingapproach which is based on actual data to obtain more accurate information.