17 9月 新加坡论文代写：环境报告
Environmental reporting which can also be regarded as a subset of social accounting tends to focus on the cost structure and environmental performance of a company. It principally constitutes the preservation, presentation and communication of the information which is related to the organizations’ interaction with the natural environment. Previously environmental accounting was taken as a part of self-reporting which was done on a voluntary basis by the companies.
Accounting for the affect on environment can occur within the financial statements of a company in relation to liabilities, commitments and contingencies for the remediation of the lands which have been contaminated due to the production activities of the company or other monetary concerns from causing pollution. This kind of reporting essentially portrays financial issues which arise from environmental legislation. More typically environmental accounting deserve the reporting of quantitative and detailed environmental analysis within the non financial sections of the annual reports or in a separate environmental report. The reports presented by the large companies mainly lay their emphasis on eco efficiency which refers to the reduction of resource, energy being used for production and waste production per unit of product or service. Thus the report is a representation of all the inputs, outputs and waste of an organization which must not necessarily emerge. Whilst companies can often demonstrate great success in eco friendliness by making ecological foot prints, these disclosures help to calculate an estimate of the total environmental impact which can move significantly following changes in output.
Legislation for compulsory environmental reporting does exist in some form or the other. Examples of such countries are Denmark, Australia, Netherlands and Korea. The United Nations have need actively involved in the adoption of environmental accounting practices. This is mostly noticeable in the United Nations Divisions for sustainable development which published Environmental accounting procedures and principles (Leader, 2015).