组织中的环境战略与可持续发展
企业或组织的主要目标是生产产品或提供服务,以赚取利润。然而,直到第二十一世纪,随着越来越多的认识和来自世界各地的客户的压力,他们的经营策略组织必须考虑到环境问题。在这项任务中,我将研究环境战略与组织可持续发展的关系;企业实施环境战略时财务会计与管理会计的变化。此外,我将讨论财务会计和管理会计在发展环境战略中的对比和作用。
环境战略与组织可持续发展的关系
在过去的二十年中,人们对环境问题得关注已经显著上升,环境问题也可以说是世界性的,尤其是当人们意识到全球变暖事件和最近发生的海湾墨西哥漏油事件对环境造成的影响。就像墨西哥湾漏油事件的例子,石油公司花费了大量的资金来纠正他们对环境的破坏。
Examining Environmental strategy And Sustainable Development In Organizations
The primary goal of starting a business or of an organization is to produce products or to deliver services to customers so as to earn profit. However, not until the twenty-first century, with the increasing awareness and pressure from the customers around the world, organizations have to take consideration of the environmental strategies when developing their business strategies. In this
assignment, I will look into the relationship between environmental strategy and the sustainable development of an organization; the changes of financial
Accounting and management accounting when the organization implementing environmental strategy. Also, I will discuss the contrast and the roles played by financial accounting and management accounting in the development of environmental strategy.
Relationship between environmental strategy and sustainable development of an organization
The environmental issues has risen significantly and drawn global attention during the past two decades, especially when people awareness of the effect of global warming and event like the Gulf of Mexico oil spill which happened recently to the environment. Just like the example of the Gulf of Mexico oil spill, it costs the oil company a lot of money only to rectify their damage to the environment. With the possibility of losing money and additional environment-related cost so as to affect profitability of the company, this triggers the organizations facing different pressures from different stakeholders, such as, customers, the community, environmental activist groups and business partners, of implementing the environmental strategy to minimize the impacts to the environment and to the company.
When mentioning the additional environment-related cost, it may refer to items required by environmental regulations which have been strictly imposed in some countries. These regulations have led to variety of additional environment-related costs imposed to organizations. This includes costs for items like, pollution control equipment, pollution monitoring and emission fees and regulatory paperwork and reporting. Pollution clean-up regulations have resulted in increasing liability costs for site remediation and liability-related insurance costs.
While, on the other hand, organizations have also increasingly realized that there is potential monetary rewards of improved environmental performance. Organizations realize that with the improving efficiency in the use of energy, water and other raw materials brings not only environmental improvements, such as reducing resources use and reducing waste and emissions, it could lead to significant cost savings on purchasing materials and waste treatment, etc. Also, when organizations have imposed better environment policy which has improved environmental performance, it enhances the image of the company, and it improv
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