SHORT QUESTIONS CONCERNING ENVIRONMENTAL ACCOUNTING
Anna Pajari, Lahti University of Applied Sciences
The aim of these questions is mainly to recap and explicate issues related to environmental accounting.
- The aims and functions of environmental accounting
- Give some examples of non-monetary methods of environmental accounting
- Who is environmental accounting made for and why?
- Give some concrete examples of objectives of environmental accounting
- What is ABC-analysis and what is it used for?
- What is a critical flow?
- What is material flow analysis used for?
- What challenges does the setting of emission limits have?
- How can environmental matter be evaluated in money? Give some practical examples.
- Give some practical examples of societal environmental costs. How do they differ from company private environmental costs?
- Why should / should not society, in your own opinion, let companies pay for certain environmental costs? Give some examples.
- How are environmental costs divided by the recommendations of EPA? How are they divided in the model of prof. Hannu Kurki?
- In the model of prof. Kurki, what is the difference between company internal and external environmental costs? What is the difference between self paid and externalized environmental costs? What about the output- and input-costs in the same model?
- What do different disciplines in boundaring mean?
- What is LCA used for?
- Give some examples of challenges of LCA.
- What is an eco-balance and what is it used for?