기업의 환경책임과 환경비용에 대한 회계적 접근 = An Approach to the Accountability and Responsibility of the Environments in Business Enterprises

다국어 초록 (Multilingual Abstract)

This paper is written about accountability of the environmental costs and responsibility of business environment. The proposals in this paper is based on the premise that it requires accounting for a firm`s social responsibility of the several environments. Accordingly, it is called the environmental accounting for the sustainable corporation. The firm`s social responsibility to environmental emergencies is very important. Its responsibilities is derived from the objectives to preserve environments caused by pollution of air, water, industry and natures, etc. Accountability is need to preserve these social circumstances from environmental desruption. Considerable experimentation to protect will be necessary before the objectives proposed can be translated into a methodology of environmental accounting. A fundermental step in its accounting would be to identify a firm`s environmental transactions. The usefulness and problems of integrating financial accounting and environmental accounting in one combined system need to explored. This paper will have served its purpose to be firm`s environmental management system and social audit.