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This study was attempted to look into the present condition and applications about "A Guideline for Environmental Cost Accounting" by the Ministry of Environment, as published in Jul. 2004 under the s...
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This study was attempted to look into the present condition and applications about "A Guideline for Environmental Cost Accounting" by the Ministry of Environment, as published in Jul. 2004 under the subject of the present condition and future task about environmental cost accounting in Korea.
The main content of "A Guideline for Environmental Cost Accounting" by the Ministry of Environment was examined, and the cases of Samsung Electronics Corporation and Hanhwa Chemical Corporation Yeosu Factory that have applied it were analyzed. In addition, questionnaire about it was conducted and accordingly, suggestions about it were made.
It is recommended in "A Guideline for Environmental Cost Accounting" published in Korea in Jul. 2004 that the costs shall be summed into end-of-pipe activities costs, pollution prevention activities costs, stakeholder activities costs, and environmental compliance and remediation activities costs.
As a result of investigating the case of Hanhwa, end-of-pipe activities costs accounted for 96.7% in 12 costs including the cost of depreciation, pollution prevention activities costs accounted for 1.4% in 8 costs including the system certification cost, stakeholder activities costs accounted for 0.7% in 2 costs including the promotion cost, and environmental compliance and remediation activities costs accounted for 1.2% in 8 costs including the environmental improvement share.
The following suggestions are presented in this study:
1) Positive government support shall be made to activate the application of "A Guideline for Environmental Cost Accounting;
2) A system inducing active application of the guideline shall be introduced;
3) An environmental cost measuring means shall be developed using the existing cost accounting system;
4) Criteria for measuring costs including the cost of depreciation shall be set up;
5) The guideline commonly sums the items of cost into air, water and waste etc., however, noise and bad smell shall be included in the guideline and treated as separate items; and
6) End-of-pipe activities costs shall be decreased by increasing the percentage of pollution prevention activities costs in the whole environmental prevention activities costs.
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Abstract