| 英文摘要 |
With the Kyoto protocol in force and the growing importance of environmental protection and ecological conservation around the globe, corporations and governments are prompted to pay much attention to information related to the environment. An environmental accounting system (EAS) can be utilized to conduct quantitative and financial assessments based on chosen parameters. Nowadays the development of EAS has come to a watershed, where long-term and careful consideration is required in the areas of guidelines for environmental accounting, guidance and promotion, disclosure of environmental information, as well as policy formulation. In light of this, EMAN-TW has four major tasks this year: to draw up guidelines for environmental accounting, to provide guidance and conduct follow-ups, to work on education and promotion, and to improve the disclosure of information on environmental accounting.
Regarding guidelines for environmental accounting, EMAN-TW has made a thorough revision of the draft plan drawn up in 2006, including its framework, content, wording and the management of financial statement. However, the environmental cost-benefit of “resource utilization,” which requires further clarification, is not included in the revision items. To ensure that the guideline is comprehensive, EMAN-TW will invite scholars and experts to participate in three seminars to discuss guidelines revisions. It is hoped that environmental accounting guidelines for industries in Taiwan will be made more complete as a result.
Regarding guidance and follow-ups, EMAN-TW has arranged to assist two manufacturers in setting up EAS. Through on site guidance and interaction, we have helped them adopt the system. In addition, EMAN-TW has completed follow-ups of two other companies which had adopted EAS earlier. The results of our project will serve as a good model for companies wishing to take up the system in the future.
To promote EAS among industries, EMAN-TW will hold three seminars on EAS in Taipei, Taichung and Kaohsiung respectively. EPA’s website on “Environmental Accounting System for industries” will also be updated, so that it can provide companies with information on the latest development of environmental accounting in the most efficient manner.
To facilitate the disclosure of environmental information and policy formulation, EMAN-TW pays visits to governmental agencies such as Financial Supervisory Commission. In addition, scholars and experts are invited to take part in seminars to discuss relevant regulations on information disclosure, and to assess the feasibility of establishing and revising regulations. The objective is to establish a comprehensive communication channel and a mechanism for cooperation across agencies, and lay the groundwork for EAS promotion in the future.
Our current works are carried out as planned, Environment accounting follow-up popularize and work, will propose the concrete suggestion at the report at the end of term .
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