search query: @indexterm ENVIRONMENTAL ACCOUNTING / total: 65
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| Author: | Steven, M. |
| Title: | Zur Bewertung von Umweltwirkungen im umweltorientierten Rechnungswesen |
| Journal: | Zeitschrift für Betriebswirtschaft
1999 : VOL. 69:10, p. 1085-1109 |
| Index terms: | ACCOUNTING PRINCIPLES ENVIRONMENTAL ACCOUNTING PRODUCTION VALUATION |
| Language: | ger |
| Abstract: | Valuation of environmental impacts in environmental accoun- ting is required in order to be able to compare the effects of emissions and of inputs of material and energy affected by different enterprises, production processes and products. Starting from the deficits of the valuation procedures dis- cussed in literature and from their present application in the practice of environmental auditing a new method of envi- ronmental valuation is presented which on one hand takes into consideration the principles of environmental accoun- ting and on the other hand adequately regards the findings of natural science. |
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