search query: @indexterm COST BENEFIT ANALYSIS / total: 335
reference: 84 / 335
| Author: | Schwarz, E. J. Steven, M. Letmathe, P. |
| Title: | Methoden der Umweltberichterstattung |
| Journal: | Zeitschrift für Betriebswirtschaft
1997 : VOL. 67:4, p. 471-498 |
| Index terms: | ENVIRONMENTAL PROTECTION REPORTS COST BENEFIT ANALYSIS COMPANIES EUROPEAN UNION GERMANY |
| Language: | ger |
| Abstract: | Since the beginning of the nineties more and more companies in Germany and other EU-countries have published data and information about environmental impacts and their efforts to promote environmental protection. This article gives an overview of the importance, basic methods and the economic consequences of environmental business reporting. In this context environmental reports have to be regarded as a part of external business accounting. After clarifying the fundamental definitions, the different methods of collecting and valuing quantitative data about the environmental impacts in the form of material and energy balances are described. Some of the methods applied in practice contain substantial deficits. Furthermore, it is often impossible to review the contents of environmental reports so that the value of the information given to stake-holders is limited. |
SCIMA