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Author:Lawrence, J. E.
Cerf, D.
Title:Management and reporting of environmental liabilities (Umweltschutzkosten)
Journal:Management Accounting (US)
1995 : AUG, VOL. 77:2, p. 48-54
Index terms:
Freeterms:BETRIEBLICHER UMWELTSCHUTZ, UMWELTSCHUTZ
MINERALĂ–LINDUSTRIE, BERICHTSWESEN,
INNERBETRIEBLICHE INFORMATION,
UNTERNEHMERENTSCHEIDUNG
Language:eng
Abstract:Generally it is difficult for a company's accounting group to make informed decisions on environmental matters because of the various technical aspects concerning health and safety, environmental impact, engineering, legal and regulatory compliance, and other areas. Chevron corporation has become proactive in its environmental exposure responsibility. Using a cross-functional process significantly reduces the uncertainty surrounding recognition decisions.
SCIMA record nr: 145336
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