Usefulness of Environmental Accounting in the Model Analyzing Environmental Management

Abstract

Abstract: Although the importance of the environmental management of corporate activities, quantitative research on external analysis and valuation of environmental management is unexplored. Using historical data of environmental conservation costs and environmental emissions, the preceding study proposed and verified the environmental management analysis model considering corporate environmental management stage; progress situation of environmental conservation activities. The previous model focuses on the relationship between environmental investment cost and its effect in GHG emissions. This study reconsiders the environmental conservation costs and environmental emissions, and improves the previous model to suggest the new effective use of environmental accounting information. The result of this study will make more realistic analysis of corporate environmental management based on environmental accounting information.