지역사회발전을 위한 기업의 환경회계 사회보고

• 영문명: Company Social Reporting on Environmental Conservation Accounting for Community Development
• 발행기관: 한국지역개발학회
• 저자명: 이장형(Lee JangHyung)
• 간행물 정보: 『한국지역개발학회지』제3권, 91~101쪽, 전체 11쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 1991.04.30

영문 초록

Although the relationship between accounting and society has been posited frequently, it has been subjected to little systematic analysis. This paper reviews some existing theories of the social accounting and ervironmental information of the social responsibility. We should correct the problems caused by the lack of recognition the understanding about the social accounting in traditional accounting and make a development in the social accounting to face the environmental problems becoming serious day by day. The standards for choosing the effective companys social reportings are relevance freedom from bias and understandability. In order to fulfill them, the social reprotings should have the secondary standards which are composed of timeliness, verifiability, independent attestation comparability and concision. The reportings also contain such additional consideration as materiality localization, conservatism, consistence, quantiflability, monetary expression, media propriety etc. The measurements of environmental cost are divided by environmental pollution cost and environmental pollution prevention cost, in methods there are surrogate valuation method, survey techniques, restoration cost method, appraisal method, court decision method, analysis include narrative disclosure, additional accounts and indenpendent disclosure with publishing. All interested users can use that as the standard of reasonable dicision making. It is urgent to study and develop the excellent social accounting techniques considering the model development, social benefit and cost analysis through establishing the environmental accounting research commitee represented by the government, accountants, economists, businessmen, accounting practitioners on environmental accounting.