Open AccessPelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan
Author(s) -
Dian Agustia
Publication year - 2010
Publication title -
akrual
Language(s) - English
Resource type - Journals
eISSN - 2502-6380
pISSN - 2085-9643
DOI - 10.26740/jaj.v1n2.p190-214
Subject(s) - groundwater , business , environmental science , environmental protection , water resource management , engineering , geotechnical engineering
Environmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal operational costs company. Environmental costsare groupedinenvironmentalmedia, amongothers: (a) water/climate, (b) Wastewater, (c) waste, (d) soil/groundwater, (e) noise/vibration, (f) biodiversity/landscape, (g )radiation. Classification ofenvironmental mediais based onUnitedNationsStatisticsDivisionpublicationentitledIntegratedEnvironmentaland EconomicAccounting. The mediaenvironmentisrepresentedcategoriesof environmentalimpactscausedtonature.