What is it about?

Environmental strategies and their related costs have received little formal attention from Australian accountants. Yet, internationally as well as in Australia, green strategies and their related costs are now being recognized by a range of corporations. International corporate examples are reviewed. Environmental cost categories and potential classifications and approaches for decision and control purposes are proposed. Recommendations are offered for the initial development of environmental costing practices at the corporate level, and the importance of developing relevant cost management systems that support environmental strategies and management is argued for.

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This page is a summary of: Environmental Costing: A path to Implementation, Australian Accounting Review, November 2000, Wiley,
DOI: 10.1111/j.1835-2561.2000.tb00069.x.
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