Environm ental Accounting Disclosure Substances
d. Environm ental Accounting Disclosure Substances
B e f o r e m o v i n g f o r t h i n to t h e c o n t e n t a n a l y s i s o f K e p u t u s a n M e n t e r i N e g a r a L i n g k u n g a n H i d u p N o m o r 113 T a h u n 2 0 0 3 , t h e p a p e r w o u l d a l s o p i c t u r e .a p r a c t i c a l f o r m o f e n v i r o n m e n t a l a c c o u n t i n g r e p o r t i n g a c c o r d i n g th e
F u j it s u G r e e n M a n a g e m e n t in F i s c a l 1 9 9 9 . T h i s k n o w l e d g e is i m p o r t a n t to h e lp r e a d e r s in u n d e r s t a n d i n g c o m p r e h e n s i v e l y a b o u t e n v i r o n m e n t a l a c c o u n t i n g in its t e r m p r a c t i c a l a n d t h e o r e t i c a l q u a l i f i c a t i o n s .
Item o f Effect
Scope
D i r e c t c o s ts Cost of environmental protection activities at manufacturing plants (costs of introduction and maintenance of
environmental facilities)
Indirect costs Costs of ongoing environmental protection activities (personnel expenses) and acquisition/maintenance of ISO 14001-series certification
Energy saving Cost of energy-saving measures Recycling
Costs of product collection, recycling and reuse Cost of waste treatment
R&D Cost of R&D for eco-conscious products and environmental technologies
Social activities Costs of greenery programs, environmental activity report production and environment-related p u b l i c i t y , e tc .
Other costs Cost of tackling environmental risks posed by ground water and other contamination Total
Item o f Benefits
Scope
Value-adding effects on Contribution of environmental protection activities manufacturing
to the value added by manufacturing activities*4 Energy-saving effects
C o s t s a v in g s f r o m r e d u c t i o n s in c o n s u m p t i o n o f
e l e c t r i c i t y , o il a n d g a s
Recycling effects S a l e s v a lu e o f r e c y c le d a n d r e u s e d p r o d u c t s
C o s t s a v i n g s f ro m r e d u c t i o n s in w a s t e v o l u m e s Risk management
S a v i n g s f r o m a v o i d a n c e o f lo s s e s c a u s e d b y p l a n t non-operation due to non-observance of environmental laws and regulations*5
Savings from avoidance of payment of insurance p r e m i u m s a n d c o m p e n s a t i o n to r e s i d e n t s a s a result of ground water contamination
Vol. 13, No. 2 / Agustus 2005 © Center fo r Indonesian Accounting and Management Research Postgraduate Program, Brawijaya University