Page 319 - Ebook HTKH 2024
P. 319

Currently,  there  are  many  definitions  of  environmental  costs  from  various
                  perspectives, but there is no consensus on the concept of environmental costs (IFAC

                  2005).
                        - According  to  the  Organization  for  Economic  Co-operation  and  Development
                  (OECD), environmental costs are "costs related to the actual or potential degradation of
                  natural assets due to economic activities."
                        - From  a  traditional  viewpoint,  environmental  costs  are  those  incurred  for
                  environmental protection through recycling and waste treatment. However, this notion
                  is now considered insufficient as it overlooks costs associated with efforts to reduce
                  resource usage and the material costs of waste. This omission hinders the ultimate goal

                  of  environmental  accounting,  which  is  to  provide  information  aiding  managers  in
                  making appropriate decisions. Environmental costs are also seen as costs for site clean-
                  up  post-production  and  wastewater  treatment.  Environmental  management  policies
                  focusing on end-of-pipe technologies may yield short-term profits but are costly in the
                  long run due to inefficient resource use, leading to increased waste costs.
                        - According to UNDSD (2001, p.11), environmental costs encompass all expenses

                  associated  with  environmental  damage  and  protection,  including  costs  to  prevent
                  environmental damage, waste disposal costs, environmental protection planning costs,
                  environmental  control  costs,  and  costs  to  remediate  potential  damage  affecting  the
                  enterprise and the community.
                        - The  German  Federal  Environmental  Ministry  (FEM,  2003)  defines
                  environmental costs as "the term used to refer to various costs related to environmental
                  management, protection measures, and environmental impacts. These costs originate

                  from different cost elements, departments, and purposes."
                        - Jasch  (2003)  suggests  that  environmental  costs  may  include  waste  treatment
                  costs, prevention costs, remediation costs, and investment costs related to environmental
                  issues, as well as external costs such as taxes and fines for environmental regulation
                  violations.  Most  of  these  costs  are  not  systematically  recorded  or  allocated  to  the
                  responsible products or processes but are simply included in overall production costs.

                  Failure  to  fully  account  for  environmental  costs  leads  to  distorted  and  inaccurate
                  calculations. Therefore, the concept of waste must be clarified, as it represents materials
                  purchased but not transformed into products, indicating production inefficiency. Thus,
                  material costs and labor costs wasted in producing non-commercial outputs should be
                  recognized as environmental costs.
                        - According  to  Lee  et  al.  (2004),  environmental  costs  are  direct  and  indirect
                  expenses  related  to  preventing  or  mitigating  environmental  impacts  during  the
                  production process. A broader perspective shows that environmental costs include direct

                  and indirect costs associated with material and energy use, along with related handling
                  costs such as environmental liability insurance, compliance costs, permit fees, and fines
                  (Schaltegger & Wagner, 2005; Schaltegger & Burritt, 2000). Traditional  accounting
                  views  environmental  costs  as  pollution  treatment  expenses  and  related




                                                                                                         311
   314   315   316   317   318   319   320   321   322   323   324