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| Author: | Li, L. |
| Title: | Encouraging Environmental Accounting Worldwide: A Survey of Government Policies and Instruments |
| Journal: | Corporate Environmental Strategy
2001 : VOL. 8:1, p. 55-64 |
| Index terms: | ENVIRONMENT ENVIRONMENTAL ACCOUNTING SURVEYS GOVERNMENT |
| Language: | eng |
| Abstract: | This article exams the strengths and weaknesses of options available to governments to promote corporate environment accounting. Corporate environmental accounting is considered a strategic management tool for the improvement of corporate management and decision- making practices. In general, the policy instruments that used by government can be categorized into: (1) regulatory; (2) voluntary; (3) incentive based; (4) informational; and (5) cooperative instruments. These options are currently being used by various governmental agencies globally in the promotion of corporate environmental accounting. After the evaluation of various kinds of policy instruments, the author concludes that information-based, voluntary, and cooperative policy instruments are most effective for promoting corporate environmental accounting practices. |
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