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Accounting systems and environmental decision making: what costs, what benefits?

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  • Schilizzi, Steven
  • Lesourd, Jean-Baptiste

Abstract

The environmental accounting literature covers both public and private, or corporate, fields. The needs of private firms differ from public organisations in that environmental accounting systems must pay for themselves. Stakeholder analysis and the so-called triple bottom line forget that shareholders (and regulators) must be satisfied. However, unsatisfied stakeholders can impact on the firm’s financial prospects and on shareholder value. This leads to strategic accounting, which endogenises future environmental costs, and relates to corporate goodwill and social capital. Rethinking private environmental accounting shows how it can lead to more efficient corporate governance, and what role government can play.

Suggested Citation

  • Schilizzi, Steven & Lesourd, Jean-Baptiste, 2001. "Accounting systems and environmental decision making: what costs, what benefits?," 2001 Conference (45th), January 23-25, 2001, Adelaide, Australia 125929, Australian Agricultural and Resource Economics Society.
    • Handle: RePEc:ags:aare01:125929
    DOI: 10.22004/ag.econ.125929
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    References listed on IDEAS

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    1. Jan Bebbington & Rob Gray, 1993. "Corporate accountability and the physical environment: Social responsibility and accounting beyond profit," Business Strategy and the Environment, Wiley Blackwell, vol. 2(2), pages 1-11, June.
    2. Boyd, James, 1998. "The Benefits of Improved Environmental Accounting: An Economic Framework to Identify Priorities," RFF Working Paper Series dp-98-49, Resources for the Future.
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    Environmental Economics and Policy;

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