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Reputation asset and environmental liability
Luleå University of Technology, Department of Civil, Environmental and Natural Resources Engineering, Geosciences and Environmental Engineering.ORCID iD: 0000-0003-2544-6087
Firma Lindskog.
2014 (English)In: Environmental Impact II / [ed] C.A. Brebbia; G. Passerini; T-S. Chon, Southampton: WIT Press, 2014, p. 467-478Conference paper, Published paper (Refereed)
Abstract [en]

The second largest asset to a company may well be its good reputation. Environmental liabilities warrant special attention in this regard since they may well constitute the largest uncertainty in an annual report, and it is not seldom discovered that they have been underestimated. The purpose of the paper is to compile and present a road map as to how to meet the legal and other requirements, and to analyse the alternatives of proactive and reactive approaches. The legal requirements are to be found in various pieces of legislation, on different topics, and with a highly varying degree of detail. It is found that general statements, including the polluter pays principle, together with the requirements on annual reporting provide a good basis for developing a company strategy. Further information about how to plan for decommissioning and restoration, including financial planning can be found in various recommendations and standards from e.g. IAEA, OECD/NEA and ASTM, and support on cost methods is available from AACE and ISPA. More detail can be found in various open sources such as journal articles, conference proceedings and books. It is concluded that a proactive strategy, which includes early technical and financial planning, is associated with the lowest overall costs, and can eliminate many of the otherwise potentially very troublesome cost raisers. It is also concluded that with proper planning, funding is to be made using untaxed assets. Using taxed assets can constitute an efficient road block against proper decommissioning and remediation actions. It is concluded that a proactive and proper management of environmental liabilities – if properly communicated – can constitute an important asset in terms of raised confidence among share holders, customers, interested parties and others.

Place, publisher, year, edition, pages
Southampton: WIT Press, 2014. p. 467-478
Series
WIT Transactions on Ecology and the Environment, ISSN 1743-3541 ; 181
National Category
Other Environmental Engineering
Research subject
Waste Science and Technology
Identifiers
URN: urn:nbn:se:ltu:diva-38200DOI: 10.2495/EID140401Scopus ID: 84903187229Local ID: c849f707-23f3-4c29-a3e0-11aea59bae99ISBN: 9781845647629 (print)ISBN: 9781845647636 (electronic)OAI: oai:DiVA.org:ltu-38200DiVA, id: diva2:1011699
Conference
International Conference on Environmental and Economic Impact on Sustainable Development incorporating Environmental Economics, Toxicology and Brownfields : Environmental Impact 2014 14/05/2014 - 16/05/2014
Note
Godkänd; 2014; 20140611 (rolsjo)Available from: 2016-10-03 Created: 2016-10-03 Last updated: 2018-05-07Bibliographically approved

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