计量环境成本的更好方法外文翻译.docx

计量环境成本的更好方法外文翻译.docx

《计量环境成本的更好方法外文翻译.docx》由会员分享，可在线阅读，更多相关《计量环境成本的更好方法外文翻译.docx（7页珍藏版）》请在冰豆网上搜索。

计量环境成本的更好方法外文翻译

2070单词，1.1万英文字符，3400汉字

出处：

ClemenceRannou,Jean-FrancoisHenri,2010.“Thebetterwaytomeasureenvironmentalcost”.CMAManagement,Vol.84,no.4,Jun/Jul,pp.28-32.

外文翻译

原文：

Thebetterwaytomeasureenvironmentalcost

Today,theimportanceoftheenvironmentiswidelyrecognizedbycompanies.Withanincreaseinenvironmentallegislation,corporationsrealizethattheyhavetofactortheenvironmentintotheireverydaymanagementdecisions.However,becausesomecorporationsaretoofocusedonearningsandfinancialcosts,theimpactoftheiroperationsontheenvironmentcanonlybetakenintoaccountifitisquantifiedindollartermsthisissignificantsinceenvironmentalcostsareoftengrosslyunderestimated.Accordingtoa2006StatisticsCanadastudy,Canadianfirmsareestimatedtohavespentatotalof$8.6billiononenvironmentalprotection,including44percentforcapitalexpendituresand56percentforoperatingexpenditures.Thisunderestimationisduetowidespreadhiddencosts.Inastudypublishedin2001,U.S.researchersrevealedthatforeverydollarofenvironmentalcostsidentifiedassuchbycompanies,therewerehiddenenvironmentalcostsof$10.Companiescan’tmanagewhattheycan’tmeasure;therefore,theyneedtomeasuretheirenvironmentalcostsinordertomanageandreducethem;orperhaps,turnenvironmentalmanagementintoastrategicadvantage.

Whattoincludeinenvironmentalcosts

Thefirstchallengeishowtodefineenvironmentalcosts.OnesolutionistouseaclassificationdevelopedbytheUnitedStatesEnvironmentalProtectionAgencyin1995.Thisclassificationmakesadistinctionbetweeninternalcostsandexternalcosts.Internalcostsincludeconventionalcosts,potentiallyhiddencosts,potentialcostsandcostsrelatedtocorporateimageandrelationships.Moreover,externalcostsrefertoenvironmentaldegradationandtoadverseimpactsforhumanbeings,theirpropertyandtheirwelfare.Thereisadebateaboutwhetherornotexternalcostsshouldbepartofcorporatecostmanagement.However,morestringentregulationsintermsofenvironmentalliabilityareincreasinglyinternalizingcoststhathaveheretoforebeenconsideredexternal.Thisdistinctionbetweeninternalandexternalcostsiscrucialtomeasuringenvironmentalcosts.

Lifecyclecosting,environmentalbalance,totalcostaccountingandactivitybasedcostingarecostingmethodsusedbycompanies.Thesemethodsarenotmutuallyexclusiveandanumberofparametersarecommontoseveralmethods.

Lifecyclecosting

Lifecyclecostingisbasedonamoreglobalapproachoflifecycleanalysis.Therearetwomajormethodsbasedonaproductslifecycle,e.g.fromresearchanddevelopmenttodisposal（thecradletograveapproach）oritsreuse/CMAManagement29June/July2010recyclingbytheproducer（the“cradletocradle”orC2Capproach）,takingintoaccountfactorssuchastransportation.

Life-cycleanalysis,amethodrecognizedbyISO14000standards,consistsinanalyzingeachandeveryflowofinputandoutputmaterialsforeachproduct.Morespecifically,inenvironmentalterms,thisapproachanalyzestheactualandpotentialimpactsoftheseflowsontheenvironment.Assuch,itincludesthreestages:

（1）aninventoryofallflowsrelatedtoenergy,water,rawmaterials,airandemissions;

（2）afollow-upofthequalitativeorquantitativemeasureoftheinducedenvironmentalimpact;and（3）aninterpretationoftheresultsandanassessmentofopportunitiesforreducingenvironmentalimpacts.Thisapproachonlymakesitpossibletoincludeenvironmentalimpacts,andnotenvironmentalcosts.

Thereisadebateaboutwhetherornotexternalcostsshouldbepartofcorporatecostmanagement.

Life-cyclecostingrecognizestheenvironmentalcostsgeneratedbyacompanythroughoutaproductslifecycle,usingtwotypesofanalysisjointly（onaweightedorunweightedbasis）orindividually.Life-cyclecostingdemonstratesthatcostscanbeseveraltimeshigherthaninvestmentsoveraproduct’slifecycle.Thismakeslife-cyclecostingespeciallyrelevantforproductswithalonglifespanorwithrelativelyhighoperatingcosts,suchasrealestateandhighways.Inaddition,thediscountingofcosts,e.g.therecognitionoftime,makesitpossibletocomparethecostsoftwoproducts.However,thisadvantagemayalsobethemaindrawbackofthismethod,asitraisestheproblemofcorrectlyplanningforfuturecostsandselectinganappropriatediscountrate.Infact,discountingspecificenvironmentalcostsiscontroversial,sinceenvironmentalimpactsincreaseovertime.Itisthereforenotunusualforcoststobeniltoday,butexceedinglyhighafewyearsfromnow,whichiscontrarytotheveryprincipleofdiscounting.Accordingly,discountingenvironmentalcostscouldleadtominimizingfinancialinterestforprojectsthatreducefutureenvironm