HELPING TO PULL OUR PLANET OUT OF THE RED - AN ENVIRONMENTAL REPORT OF BSO ORIGIN

被引：21

作者：

HUIZING, A ^{[1
]}

DEKKER, HC ^{[1
]}

机构：

[1] NETHERLANDS SCH BUSINESS,BREUKELEN,NETHERLANDS

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1992年 / 17卷 / 05期

关键词：

D O I：

10.1016/0361-3682(92)90040-Y

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

After disclosing an annual report for children the year before, in 1990 the Dutch computer software company BSO/Origin published an environmental report along with the usual financial statements. At this company it has become standard practice to discuss a new topic in each annual report, and this year the honour was conferred upon the environment. Although it will not be denied that BSO/Origin has acted out of enlightened self-interest, this article also illustrates that its environmental accounts provide an interesting attempt to quantify and measure in financial terms the direct ecological effects of the company in question.

引用

页码：449 / 458

页数：10