Environmental Accounting

Definition
 Environmental accounting is an important tool for
understanding the role played by the natural
environment in the economy.

 This type of accounting focuses on gathering, estimating

and analyzing costs associated with the use of energy
and physical materials like timber, metal or coal.

 Also called "green accounting", "resource accounting"

 Environmental accounts provide data which highlight
both the contribution of natural resources to economic
well-being and the costs imposed by pollution or
resource degradation.

 Evaluates the efficiency of our environmental protection

activities by monitoring the required costs and benefits
of these activities.
 It tracks the links between the environment and the
economy at the national, sector and industry level.

 It measure what impacts the economy has on the

environment (e.g. pollution) and how the environment
contributes to the economy (e.g. use of raw materials,
resource efficiency, etc.) by using the accounting
framework and concepts of the national accounts.
Purpose
 To clarify our corporate stance through disclosure of
information to stakeholders

 To implement long-term, continuous environmental

measures

 To raise the efficiency of investment in environmental

protection measures

 To energize environmental protection activities

References
 https://www.topaccountingdegrees.org/faq
/what-is-environmental-accounting/

 http://www.fujitsu.com/ph/about/environ
ment/management/ems/accounting/

http://www.env.go.jp/en/policy/ssee/eag02.p
df
END