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The Environmental Accounting Tool provides an introduction to accounting for 'internal' environmental related expenditure (expenditure already incurred and captured within a company's accounting system but perhaps lost in general overheads) and 'external cost accounting' (the internalisation of environmental externalities). A pro-forma set of external environmental cost accounts focusing on external cost accounting is presented together with a practical step by step guide to help individual organisations to begin the task of developing and drawing up their own external environmental cost accounts. This tool is mainly aimed at users with a good level of environmental and financial knowledge. |
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© 2001-2006 SIGMA Project |
the SIGMA project || guidelines || toolkit || R&D streams || practical experience |
