SUSTAINABLE COST ACCOUNTING: MEASURING ENVIRONMENTAL COSTS
Fuente:
Zenodo
Enregistré dans:
| Auteurs principaux: | , , , |
|---|---|
| Format: | Recurso digital |
| Publié: |
Zenodo
2025
|
| Sujets: | |
| Accès en ligne: | |
| Tags: |
Ajouter un tag
Pas de tags, Soyez le premier à ajouter un tag!
|
| _version_ | 1866901600457457664 |
|---|---|
| author | Stephen Yaw Ntiamoah Dr Prince Benjamin Nartey Menzo Dr Vida Korang Dr Nestor Nasage Naabulee |
| author_facet | Stephen Yaw Ntiamoah Dr Prince Benjamin Nartey Menzo Dr Vida Korang Dr Nestor Nasage Naabulee |
| contents | <p>Abstract: This present study develops and applies an integration of environmental<br>costs within the financial reporting perspective through the lens of sustainability cost<br>accounting on issues of measurement and reporting of broad corporate sustainability,<br>drawing widely from sources such as peer-reviewed academic journals, industry<br>reports, and policy documents from authoritative bodies that have applied a<br>systematic search strategy with selective inclusion criteria; this considers literature<br>spanning 2013 to 2023. Key issues emerging from this qualitative content analysis are<br>environmental cost measurement, corporate-level reporting on sustainability, and<br>integrating environmental costs into financial decision-making. The results provide a<br>rationale for the importance of sustainable cost accounting in ensuring corporate<br>transparency, regulatory compliance, risk management, and operational efficiency.<br>The key issues this paper identified were poorly developed structures for the<br>measurement of environmental costs, besides problems with data capture and high<br>costs of implementation.Despite these, this study demonstrates how businesses can<br>competitively benefit by incorporating environmental costs into their decision-making<br>strategies in order to enhance the levels of sustainability and investment potential at<br>low environmental and financial vulnerabilities. It concludes, in particular, that<br>sustainable cost accounting will be furthered in the future by better regulatory<br>regimes combined with a deeper corporate will for ecological stewardship toward<br>long-term financial security and a more sustainable world economy.</p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_15091228 |
| institution | Zenodo |
| language | |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | SUSTAINABLE COST ACCOUNTING: MEASURING ENVIRONMENTAL COSTS Stephen Yaw Ntiamoah Dr Prince Benjamin Nartey Menzo Dr Vida Korang Dr Nestor Nasage Naabulee Sustainable Cost Accounting, Environmental Cost Measurement, Finacial Reporting, Sustainability. <p>Abstract: This present study develops and applies an integration of environmental<br>costs within the financial reporting perspective through the lens of sustainability cost<br>accounting on issues of measurement and reporting of broad corporate sustainability,<br>drawing widely from sources such as peer-reviewed academic journals, industry<br>reports, and policy documents from authoritative bodies that have applied a<br>systematic search strategy with selective inclusion criteria; this considers literature<br>spanning 2013 to 2023. Key issues emerging from this qualitative content analysis are<br>environmental cost measurement, corporate-level reporting on sustainability, and<br>integrating environmental costs into financial decision-making. The results provide a<br>rationale for the importance of sustainable cost accounting in ensuring corporate<br>transparency, regulatory compliance, risk management, and operational efficiency.<br>The key issues this paper identified were poorly developed structures for the<br>measurement of environmental costs, besides problems with data capture and high<br>costs of implementation.Despite these, this study demonstrates how businesses can<br>competitively benefit by incorporating environmental costs into their decision-making<br>strategies in order to enhance the levels of sustainability and investment potential at<br>low environmental and financial vulnerabilities. It concludes, in particular, that<br>sustainable cost accounting will be furthered in the future by better regulatory<br>regimes combined with a deeper corporate will for ecological stewardship toward<br>long-term financial security and a more sustainable world economy.</p> |
| title | SUSTAINABLE COST ACCOUNTING: MEASURING ENVIRONMENTAL COSTS |
| topic | Sustainable Cost Accounting, Environmental Cost Measurement, Finacial Reporting, Sustainability. |
| url | https://doi.org/10.5281/zenodo.15091228 |