ISO14000 Index in Environmental Accounting

Abstract

Currently, ISO14000 Environmental Management Systems at China national level promote pollution control, to address the increasing concerns about Environmental cost. Using ISO14000 index for Environmental Accounting can represent realistic cost when it combines environmental protection with profit seeking, also boosting date preciseness and investor’ reliance. The Environmental Accounting solution (recognition, measurement and distribution) was investigated. In this study, we implemented two ways to measure environment cost advantage of Activity-based costing.