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Chapter 1
THE PROBLEM
competitiveness.
protection.
1. energy usage,
The Problem 3
6. administrative operations.
electricity.
purchased electricity.
The Problem 4
public drainage.
growth”.
environmental accounting.
The Problem 6
answered.
Only in this year, 2017, that the national level pushed the
Affairs, 2017)
The Problem 9
the environment:
related activities
risks
practice.
costs:
environmental policies.
organization.
organization.
benefits in an organization:
on costs.
environmental impacts.
The Problem 12
Relevant
paragraph(s).
IFRS/IAS Title and/or
Paragraph Remarks
number description
numbers in
parenthesis
Conceptual Framework for Accountability of Statement to the
Framework the preparation Information(14), effect that
and Relevance of environmental
presentation of Information(26), accounting is
Financial Materiality (29&30), within the
Statement Substance over bounds of the
Form(35), conceptual
Neutrality(35), framework of
Conservatism(37) IASB and FASB
IFRS 6 Exploration & Paragraph (11): Refer to
evaluation of requirement for statistics about
mineral provision and emissions;
resources contingencies production of
pollutants;
toxic waste
disposal
systems, ground
water pollution
& land
degradation;
depletion,
industrial
accidents;
environmental
impact studies.
IFRIC 5 Decommissioning Purpose of fund(1), Disclosure of
restoration & voluntary & required the size of the
environmental contribution to the fund; arms
rehabilitation fund(2), length of the
funds geographically trustees; plans
dispersed sites(2), for additional
independent contributions;
trustees, accounting responsibility
for interest in the for past
fund(7), obligations degradations;
to make additional adequacy of the
contributions (10), fund.
contingent liability
(10),
IAS 8 Accounting Accounting The extent to
policies, policies(10), which past
changes in retrospective earnings require
The Problem 14
the activities and projects that they would develop for the
university.
study.
environmental problems
eco-friendly ways.
its costs.
accounting.
environmental pathways.
The Problem 19
Theoretical Framework
environmental accounting.
following factors:
The Problem 20
structure,
organizational cohesion.
Hassan, 2015).
environmental disclosures.
variables:
operations, and
accounting standards,
section.
of University of Baguio.
The Problem 27
The Problem 28
of Baguio.
of:
a. Waste management,
c. Water usage?
operations?
a moderator variable?
standards?
The Problem 30
moderator variable?