دسته بندی:

حسابداری و حسابرسی - accounting and auditing

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سال انتشار:

2021

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عنوان انگلیسی مقاله:

Review on pollution damage costs accounting

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ترجمه فارسی عنوان مقاله:

بررسی هزینه های آسیب آلودگی حسابداری

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منبع:

ScienceDirect- Elsevier- Science of the Total Environment, 783 (2021) 147074: doi:10:1016/j:scitotenv:2021:147074

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نویسنده:

Yashuang Feng

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چکیده انگلیسی:

Although the concept of damage cost accounting is already well-studied and applied, its application to pollution still lacks of an integrated accounting framework, while the spatial-temporal variability of accounting results has not been fully discussed. To fill this gap, this review frames the existing models and their limitations into static and dynamic categories, outlining the characteristics of different methods, which consider both human and non-human damages caused by pollution. Existing data sources, that could be used for accounting purposes, are detailed. Finally, this work discusses the relevance of spatial scales for the computation process, in order to obtain a more detailed information support for environmental policies for future compensatory actions. Conclusions highlights the need to develop a more comprehensive database of exposure-response relationships and to incorporate system alternatives into models to achieve a more accurate damage assessment.
keywords: آلودگی محیطی | حسابداری هزینه آسیب | مواد و روش ها | تنوع فضایی-زمانی | Environmental pollution | Damage cost accounting | Methods | Spatial-temporal variability

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قیمت: رایگان

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توضیحات اضافی:

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