Access Keys:
Skip to content (Access Key - 0)
Log in (Access Key - 5)


This presentation is mainly based on the seminar held by prof. Hannu Kurki at Jyväskylä University, Faculty of Economics and Administration, Master Programme of Corporate Environmental Management in spring 2008.

As one can see, the field of environmental accounting is quite large and comprehensive. It contains several topics which are not all that simple and black-and-white. Companies can make a lot of independent choices how to implement issues related to environmental accounting. It could be said that, in general, the main principles should be transparency, accuracy, reliability and comparability. We´ll come back to these matters later on. 









One should bear in mind here that both, objectives and boundaries, can include measurements and calculations based on both, money and some other parameters, e.g. kg, tons etc. From the stakeholder point of view the main point is that the information is understandable, accurate and reliable. There may be certain temptations to set the boundaries in a way that certain less favourable issues like logistics are excluded, but then again, it is worth remembering that stakeholders are nowadays pretty aware of environmental responsibility issues and therefore their requirements for transparency and reliability are high.








In addition to the comparisons described above, there are a few methods to try to evaluate environmental issues in money - issues that do not have a market price at all.





























Adaptavist Theme Builder (4.2.1) Powered by Atlassian Confluence 3.3.1, the Enterprise Wiki