Principer för Miljöbokslut
2013 (Swedish)Student thesis
The report defines a real problem that embodies, in principle, how financial statements shall be able to take into account environmental aspects. In practice this means a number of difficulties, such as the assessment of environmental products or environmental processes that have no market value in monetary terms or valuation of environmental assets and environmental liabilities that may occur in the future. What’s essential and that the report highlights is a framework that can possibly serve as guidelines for the evaluation and structuring of environmental aspects, financially and qualitatively for Ronneby Miljö & Teknik AB. This framework has been designed with help of analysis and previous theories. There are also a lot of existing tools, financial and ecological, that the report exemplifies and uses for possible solutions in waste management and related activities that are appropriate for the assessment of environmental effects and that are associated with the financial aspect. The results and analysis that the report delivers is how environmental impacts can be measured ecologically and economically, what kind of useful tools exist for the company which should serve as an aid to a financial assessment and how the company should take into account debts and assets related to the environment. The report recommends that an appropriate assessment of the environmental impact should be defined for each step and outcome that shows all activities affecting environmental assets and the different flows. The various financial aspects related to the environment should also be directly traceable to a separate identification and proper allocation. In order to integrate ecological and economic performance, a number of specific indicators of eco-efficiency have been treated to compile different levels of economic and environmental information. Focus of the report’s results is also how environmental costs can be assessed, how environmental considerations can be included in investment decisions, financial treatment of expenditures and a comprehensive approach to a so-called ecological accounting, which is very central in the report and how this can possibly be integrated or implemented related to Ronneby Miljö & Teknik AB.
Place, publisher, year, edition, pages
2013. , 77 p.
Miljöbokslut, ekologisk redovisning, avfallshantering, finansiell behandling
Other Mechanical Engineering
IdentifiersURN: urn:nbn:se:bth-4138Local ID: oai:bth.se:arkivexEC08BBEAD0C315DDC1257C5F00512BA5OAI: oai:DiVA.org:bth-4138DiVA: diva2:831461
IEACI Master of Science in Industrial Management and Engineering
Walter, Dr Mats