环境会计相关信息披露英文版doc 12页.docx

环境会计相关信息披露英文版doc 12页.docx

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环境会计相关信息披露英文版doc12页

环境会计相关信息披露（英文版）（doc12页）

Accordingly,itislogicalthatthepublicwouldwanttoknowabouttheexistenceofanyenvironmentalissuesforwhichareportingentitymightbeheldresponsible.Withthisinmind,theunderlyingpurposeforthismanuscriptistoprovideanunderstandingofthemagnitudeofenvironmentalissuesintheUnitedStates,abriefhistoryoftheEnvironmentalProtectionAgency,environmentalregulatoryactsandmethodsofenforcementbytheEPA,andcurrentdisclosurerequirementsforcorporationsbytheSecuritiesandExchangeCommission（SEC）andtheFinancialAccountingStandardsBoard（FASB）.

MagnitudeofEnvironmentalPollution

EnvironmentalpollutionintheUnitedStatesisamajorissue.Inassessingenvironmentalpollution,specificallyhazardouswastes,inthiscountry,theEPAmadethefollowingstatements:

Thereareapproximately240,000,000peopleintheUnitedStates.Trytoimagineatonofhazardouswastepilednexttoeachofthem,withanothertonaddedeachandeveryyear.

Hazardouswasteisproducedinthiscountryattherateof700,000tonsperday.That's250milliontonsperyear--enoughtofilltheSuperdomeinNewOrleans1,500timesover.（EnvironmentalProtectionAgency1987,p.14）

Althoughitistruethattheamountofhazardouswasteislarge,mostofthiswasteisnotdumpeddirectlyintotheenvironment.Givensufficientincentives,mostofthehazardouswasteproducedprobablycouldberecycledasenergysourcesorbechemicallystabilized.

However,inthepast,publiccorporationswerenotasknowledgeableabouttheimpactofthesehazardouswastesonhumansastheyarenow.Additionally,theylackedsufficientincentivesto,andwerenotrequiredto,properlydisposeofhazardousmaterials.Today,thesecompaniesarebeingforcedtoaddresstheirlackofforesightbyacceptanceofresponsibilityand,therefore,liabilityforpastwastes.Thisliabilityultimatelyleadstodisclosurebypubliccorporations.TheEPAistheprincipalfederalagencyresponsibleforidentifyingthecompaniestobeheldresponsibleforthesepastwastes.

HistoryoftheEnvironmentalProtectionAgency

PresidentRichardM.NixoncreatedtheEnvironmentalProtectionAgency（EPA）asanindependentagencyoftheUnitedStatesgovernmentbyanExecutiveOrderentitled"ReorganizationPlan3of1970."WhilemostfederalagencieshavebeencreatedbyCongress,thecreationofanagencybyexecutiveorderwasuniqueandimpliedlackoflegislativesupport.

Designedtoensuretheprotectionofnationalenvironmentalhealth,theEPAhasnotalwaysreceivedmeaningfulsupportfromCongress.Earlybudgetsweremeager,andtheagency'smainheadquartersinWashington,D.C.waslocatedinanoldcondominium。

（onceownedbyVice-PresidentSpiroAgnew,whohadtroublesellingitthroughregularrealestatechannels）.

Althoughitreceivedminimalsupportoriginally,sinceitscreationtwodecadesago,theEPAhaswitnessedagradualandsteadygrowthinpublicconcernfortheenvironment.Duringthe1970s,initsfirstdecadeofexistence,theEPAfocuseditsattentionprimarilyontheimplementationofmajorenvironmentallegislationenactedbyCongress.Duringthenextdecade,the1980s,theagencybegantoturnitsattentiontowardtheproblemofenforcingitsmanystatutes.Today,environmentalconcernshaveneverbeenhigherinthecountry'ssocial,economic,andpoliticalagendas（Vincoli1993）.Inaddition,therehavebeenseverallawspassedthataredirectlyconcernedwithenvironmentalissues.

EnvironmentalRegulatoryActs

SomeofthemoresignificantenvironmentalfederalregulationsintheUnitedStatesinclude:

CleanAirAct（CAA）-1963（revisedandamendedin1967,1970,1972,1977,and1990）;CleanWaterAct（CWA）-1972（amendedin1977and1987）;FederalInsecticide,FungicideandRodenticideAct（FIFRA）-1949（amendedin1972and1978）;HazardousMaterialTransportationAct（HMTA）-1975;ToxicSubstancesAct（TSCA）-1976;ResourceConservationandRecoveryAct（RCRA）-1976（amendedin1980and1984）;ComprehensiveEnvironmentalResponse,CompensationandLiabilityAct（CERCLA）（Superfund）-1980;SuperfundAmendmentsandReauthorizationAct（SARA）-1986（amended1991）;HazardousWasteOperationsandEmergencyResponse（HAZWOPER）-1990;PollutionPreventionAct（PPA）-1990.

EachofthesefederalactsgivestheEPAandotherfederalagenciestheabilitytoenforcecleanupofabandonedandexistinghazardouswastesitesandtoimposeliabilityonresponsiblepartiestopayforthecleanup.

Astheenactmentdatesofthesefederalactsindicate,priorto1970environmentalregulationwaslimited.SincethecreationoftheEPA,therehasbeenasubstantialincreaseinenvironmentalawarenessbythepublicthathasleddirectlytoalargenumberofgovernmentalregulations.Eachoftheseenvironmentalactshascontributeddirectlytoourcountry'soverallintenttocontrolhazardouswastes.OneofthemostsignificantactsrelatedtoenvironmentalissuesistheSuperfundAct（CERCLA）.

FinancialReportingandDisclosure

ThismanuscriptwillnowreviewdisclosurerequirementsoftheSecuritiesandExchangeCommissionandtheFinancialAccountingStandardsBoard.ThesimilaritiesanddifferencesoftheserequirementsandhowtheyinterfacewithEPArequirementsisemphasized.ThesetopicscontributeTheSECdisclosurerequirementsforenvironmentalliabilitieshaveevolveddifferentlyfromthoseoftheFinancialAccountingStandardsBoard（FASB）.TheSECmandatesthatcorporationsfileareportifpollutionexpenditureshaveamaterialeffectontheirearnings.SECregulationS-Krequiresthatcertaintypesofenvironmentalinformationbedisclosed:

Thematerialeffectsthatcompliancewithfederal,state,andlocalenvironmentallawsmayhaveuponcapitalexpenditures,earnings,andcompetitiveposition.Litigationpendingorknowntobecontemplatedbyagovernmentauthoritypursuanttofederal,state,andlocalenvironmentalregulations.Anyotherenvironmentalinformationofwhichaprudentinvestoroughttobeinformed.（WilliamsandPhillips1994,p.31）

Forsustainableprogressofacompany,constructiveinformationdisclosureisrequiredasthesocialresponsibilityofthecompany,particularlyfortheinformationthathasimportantsocialmeaning.Atthesametime,suchanapproachestablishesthesocialevaluationofthecompany.Highexpectationsareimposedonenvironmentalaccountingasoneoftheenvironmentalinformationsystemsinvolvedwithcompaniesandintroductionofthesysteminasmanycompaniesaspossibleandaccumulationofannouncementsarestronglyrequested.

ThisguidelineclarifiesthesignificanceofenvironmentalaccountinginChapter1,indicatesenvironmentalcosts,environmentaleffects,andeconomicaleffectsassociatedwithenvironmentalmeasuresinChapters2and3astheelementsthatformtheenvironmentalaccountingsystem.Theguidelinehasdiscussedtheconceptofmeasuringeachelement.Companiestrytoinstalltheenvironmentalaccountingsystemandusethesystemsforvariouscasesusingtheinformation.

Enterprisesusingtheirdatabases,whicharedevelopedusinganenvironmentalaccountingsystem,canusethemfortheirinternalenvironmentalmanagementoradministrationmanagementandforannouncingtheimplementationstatusofenvironmentalconservationexternallyasapartofinformationdisclosure.Intheinternaluse,sincetheindependenceanduniquenessofthecompanycanbedemonstrated,thisguidelinesimplyindicatesthebasicconceptsdescribedinChapters1to3.

Whendisclosinginformationexternally,companiesmustconsiderintegrityandcommonalitythatenablethesystemtobeasocialsystemfordistributionofcorrectinformationtousers.Whilerecommendingpositiveannouncementofenvironmentalaccountinginformation,thisguidelinealsodiscussesasrequiredtheconceptfortheframeworkofenvironmentalaccountingrequiredforannouncinginformationassociatedwithsummarizedenvironmentalaccounting,conceptregardingtheframeworkofenvironmentalaccounting,theitemstobemeasuredandtheconcept.Thisguidelinealsoassumesusersofenvironmentalreports,thatis,consumers,investors,andlocalresidentsasthemainreceiversofenvironmentalaccountinginformation.

Whenanenvironmentalaccountingsystemissummarizedbasedontheconceptthathasbeendescribedinthisguideline,theformatsshownbelowcanbeusedforannouncingenvironmentalaccountinginformation.Ofcourse,theideaistousethemethodthatcanmostappropriatelyexpressindividualinformationandthemethodisnotrestricted.Thisguidelinesuggeststhreeannouncementformatstoenableselectionofaformataccordingtothepolicyforsummarizingenvironmentalaccountinginformationandthedegreeofimplementationprogress.Thecontentsannouncedbyenvironmentalaccountingandthedescriptionsinenvironmentalreportsmustbeappropriatelylinkedaccordingtotheframeworkoftheenvironmentalaccountingappliedbythecompany.

（1）Environmentalcostorientedtype:

AnnouncementformatA

Thisformatwaspreparedforannouncementofinformationbasedonenvironmentalcosts.Itisdesirabletodescribethesummaryofthecontentsandeffectsofenvironmentalmeasuresaswellassupplementingtheinformationbyenteringapplicablepagesoftheenvironmentalreportcontainingthedetails.

AnnouncementformatA-2isalsoattachedastheformatforannouncinginformationinmoreconcretecategories.

（2）Environmentaleffectcorrelationtype:

AnnouncementformatB

Thisformatwaspreparedforclarifyingcosteffectsofenvironmentalmeasurestakenbycompaniesbymainlycorrelatingenvironmentaleffectswithenvironmentalcosts.Certainquantificationappliestothe