PREDICTION MODEL OF EFFICIENCY AND EFFECT OF ENVIRONMENTAL CONSERVATION INVESTMENT
Recently, environmental issue has been recognized as a serious problem around the globe. Environmental accounting is one of various management systems for reduction of environmental impacts. In Japan, many enterprises have been disclosing costs spent on environmental conservation activities. However, the relationship between environmental cost and the benefit of reduction of environmental impact is rather vague. In general, only actual accounting benefit is considered to make decisions on facility investment, and reduction of environmental impacts is not really taken into account. Also, environmental service life is not considered. The model in this paper uses reduction of environmental impacts, rather than direct economic benefit and estimates the efficiency of investment and the period in which the investment takes effect. This should help predict the benefit of environmental conservation investment.
Environmental accounting Environmental conservation investment facility investment
TSUBOI Akira TAKAHASHI Masako
Faculty of Science and Technology, Keio University, 3-14-1 Hiyoshi, Kohoku-ku, Yokohama 223-8522 JAP Faculty of Science and Technology, Keio University,3-14-1 Hiyoshi, Kohoku-ku, Yokohama 223-8522 JAPA
国际会议
上海
英文
1-6
2009-08-02（万方平台首次上网日期，不代表论文的发表时间）