TAILIEUCHUNG - The Benefits of Improved Environmental Accounting: An Economic Framework to Identify Priorities

Regulators to date have opted for a relatively "non-interventionist" approach to environmental accounting reform. The . Environmental Protection Agency, for instance, through surveys and case studies, has identified weaknesses in private sector environmental accounting and promotes the diffusion of accounting "best practices." This outreach- and communication-based approach may be expanded upon in the future, however. There currently are calls from some environmental advocates for more aggressive regulatory actions in this area, such as mandated environmental accounting. And several states have commenced experiments in this area. Pollution prevention statutes, in particular, are seen as a potential legislative vehicle for mandated environmental accounting | The Benefits of Improved Environmental Accounting An Economic Framework to Identify Priorities James Boyd Discussion Paper 98-49 September 1998 FOR TI IF FUTURE 1616 P Street NW Washington DC 20036 Telephone 202-328-5000 Fax 202-939-3460 1998 Resources for the Future. All rights reserved. No portion of this paper may be reproduced without permission of the author. Discussion papers are research materials circulated by their authors for purposes of information and discussion. They have not undergone formal peer review or the editorial treatment accorded RFF books and other publications. The Benefits of Improved Environmental Accounting An Economic Framework to Identify Priorities James Boyd Abstract Improved environmental accounting is increasingly seen by corporate managers and environmental advocates alike as a necessary complement to improved environmental decision-making within the private sector. This paper develops an economic approach to the evaluation of environmental accounting s benefits and derives the value and determinants of improved accounting information in several production and capital budgeting contexts. Using concepts from managerial economics finance and organizational theory the analysis identifies the types of environmental accounting improvement that are most likely to yield significant financial and environmental benefits. Key Words environmental accounting capital investment corporate decision-making JEL Classification Numbers M41 Q20 G31 ii Table of Contents 1. Introduction. 1 2. Environmental Accounting .3 The Definition of Environmental Accounting .3 The Definition of Improved Environmental Accounting .3 The Costs of Better Information .4 3. The Value of Information .5 A General Framework for Valuing the Benefits of Improved Information .5 Application of the Define the accounting goal .6 Identify the costs of achieving the goal .6 Assess the scope of alternative Determine whether prior beliefs .

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