The Research Of Environmental Accounting System In Taiwan

In the 21th century environmental concerns become global one of most important issues. Business put their attention on their product and their green procurement processes. Customers are also more critical about the products that there are purchased. Green marketing and green consumption are more emphasized each day through business practice. Global business through supply chain green procurement processes requires make systemic changes to meet their competition in their markets. Does it pay to be green or determining when it really pays to be green are critical issues in today and future business decision. To answer these questions we need good environmental accounting information in order to evaluate such as clean production technology adoption, compute products' environmental costs as well as future investment decisions among others. World leading manufacturers such as Du Pont they also found environmental cost is a vital part of their manufacturing cost and required good attention from management. It is our purpose in this study to provide systematic thoughts in building green (environmental concern) financial statement to help business cope with circumstances when they need integrate environmental decision into their business thinking.This study consists of literature review, secondary research, and case study to reveal and understand the status of environmental accounting development, current status and future development. This research also provides systematic thinking for building environmental accounting framework and construct green financial information architecture.This research composes of four chapters. Chapter 1 discuss research motivation, purpose, and process. Chapter 2 reviews the development of environmental accounting history and its function. Chapter 3 defines environmental accounting and costing its content and information evaluation. Activities base costing and product life cycle analysis are used to help Set up environmental Accounting system & review. Chapter 4 concludes green financial information is important for future business survival and improves competitiveness.