2003 | OriginalPaper | Buchkapitel
Environmental Performance Measurement Through Accounting Systems: A Survey of UK Practice
verfasst von : David Collison, Rick Clark, James Barbour, Andrew Buck, Rennie Fraser, Bob Lyon, Andrew Magowan, Alasdair Sloan
Erschienen in: Environmental Management Accounting — Purpose and Progress
Verlag: Springer Netherlands
Enthalten in: Professional Book Archive
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This paper describes an investigation of the integration of environmental performance measurement into core corporate management accounting and financial information systems. A postal questionnaire was sent (in 1999 with a follow up mailing in 2000) to Finance Directors of UK companies. A wide range of organisations, in terms of size and activity, was sought by surveying the Top 200 companies in the UK and the Top 500 companies in Scotland. A total of 165 replies was received. The results are presented in aggregate and some sections are analysed by company size and degree of “environmental sensitivity”. The questionnaire addressed, inter alia: the importance of environmental issues for the companies and whether they quantified environmental costs or benefits; whether environmental issues were considered in capital investment, and other purchasing (and marketing) decisions; practices in the allocation of environmental costs (according to a detailed list of possible categories), and estimates of their current and likely future significance. Broadly speaking the results show an association between the separate identification/quantification of environmental issues and the size and degree of environmental sensitivity of respondents’ firms. Open questions sought views on the above and, in particular, on whether respondents’ could suggest how management accounting systems might be altered in order to improve environmental performance measurement. This latter question elicited a “No” response from about 20% of respondents, “Don’t know” from about 30% and “Yes” from about 50%. Respondents with an accounting background were much more likely to answer “No” than