Record Display for the EPA National Library Catalog


Main Title Environmental Cost Accounting for Capital Budgeting: A Benchmark Survey of Management Accountants.
Author A. L. White ; D. E. Savage ; J. Brody ; D. Cavander ; L. Lach
CORP Author Tellus Inst., Inc., Boston, MA.; Environmental Protection Agency, Washington, DC. Office of Prevention, Pesticides and Toxic Substances.
Year Published 1995
Report Number OMB NO 2070 0138
Stock Number PB2012-100930
Additional Subjects Pollution prevention ; Environmental protection ; Accounting ; Financial management ; Costs ; Capital ; Budgets ; Inventories ; Businesses ; Industries ; Federal agencies ; Benchmarks ; Surveys ; Trends ; Environmental accounting
Library Call Number Additional Info Location Last
NTIS  PB2012-100930 Some EPA libraries have a fiche copy filed under the call number shown. 07/26/2022
Collation 70p
The purpose of this study is to benchmark current corporate environmental cost accounting practices as they are applied to the capital budgeting decisions in U.S. manufacturing firms. It seeks to provide business managers and government agencies with an understanding of how firms are integrating environmental cost considerations into decisions about environmental investments. Such an understanding can assist firms in comparing their practices with industry averages and in prioritizing improvements. For government agencies, a profile of environmental accounting in relation to environmental investments can help target technical assistance and policy initiatives as well pinpoint those areas of cost accounting where innovation is most visible or, alternatively, most lagging.