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Artigos de revistas sobre o tema "Environmental cost"

Autor: Grafiati

Publicado: 4 de junho de 2021

Última modificação: 9 de junho de 2025

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1

SHIMAZU, Yasuo. "Environmental assessment cost." Journal of Environmental Conservation Engineering 17, no. 4 (1988): 232–35. http://dx.doi.org/10.5956/jriet.17.232.

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2

Oyewo, Toyese, Odunayo Magret Olarewaju, Melanie Bernice Cloete, and Olukorede Tijani Adenuga. "Environmental costs estimation and mathematical model of marginal social cost: A case study of coal power plants." Environmental Economics 12, no. 1 (August 20, 2021): 90–102. http://dx.doi.org/10.21511/ee.12(1).2021.08.

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An increase in electricity production is proportional to environmental risks due to continuous energy production. The paper aims to quantitatively estimate the environmental costs and mathematically model the marginal social cost associated with the lifespan of the coal power plants. Results revealed South Africa Tier 1 company optimum level of electricity production per annum at around 2.15 gigawatts, considering the emission costs and reasonable profit. 85% of the total emissions during the combustion phase average cost of the C02 emission discharged by coal is calculated as 0.23c/KWh, 0.085c/kWh is calculated for NO2, while SO2 is 0.035c/KWh. Total emission cost represents 69.2% of the total cost of producing 1 MGW of electricity. The results confirmed the company losses to be insignificantly considerable to the evaluated environmental costs and capital investment. However, the use of this newly developed mathematical model depends on the source of energy production to confirm the feasibility and profitability of investment in coal-powered stations using environmental management accounting and marginal social cost approaches. AcknowledgmentThe authors would like to acknowledge the National Research Foundation and Durban University of Technology for financial support.

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3

Breslin, K. "What cost environmental health?" Environmental Health Perspectives 103, no. 11 (November 1995): 1010–12. http://dx.doi.org/10.1289/ehp.951031010.

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4

Atkinson, Giles, and Susana Mourato. "Environmental Cost-Benefit Analysis." Annual Review of Environment and Resources 33, no. 1 (November 2008): 317–44. http://dx.doi.org/10.1146/annurev.environ.33.020107.112927.

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5

Betts, Kellyn. "Calculating computing's environmental cost." Environmental Science & Technology 38, no. 22 (November 2004): 432A—433A. http://dx.doi.org/10.1021/es040667b.

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6

Georgilakis, P. S., and E. I. Amoiralis. "Distribution transformer cost evaluation methodology incorporating environmental cost." IET Generation, Transmission & Distribution 4, no. 7 (2010): 861. http://dx.doi.org/10.1049/iet-gtd.2009.0638.

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7

Iyidiobi-Agaba, F. C., I. M. Okwo, and F. N. Nkwo. "Evaluating the Impact of Environmental Costs on the Market Values of Oil and Gas and Communication Firms in Nigeria." International Journal of Advanced Finance and Accounting 4, no. 5 (November 26, 2023): 1–16. https://doi.org/10.5281/zenodo.10207109.

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<i>This study evaluates the impact of Environmental Cost on Market Value of publicly listed oil and gas and communication firms in Nigeria. The specific objectives are to assess the impact of environmental investment costs on market capitalization, examine the impact of environmental remedial costs on market capitalization and determine the impact of environmental law compliance and penalty costs on market capitalization of publicly listed oil and gas and communication firms in Nigeria. The study adopted an ex-post-facto research design which made use of secondary data obtained from the annual reports and accounts of the selected oil and gas, and communication firms under study. The period for the study spanned from 2007 to 2021. The study utilized the Ordinary Least Squares (OLS) multiple regression model for data analysis. The analysis results indicated a positive and significant impact of environmental investment costs on the market capitalization of the selected oil and gas and communication firms in Nigeria. However, environmental remediation costs were found to have a negative and nonsignificant effect on market capitalization. Conversely, environmental law compliance and penalty costs exerted a significant and positive influence on the market capitalization of these selected firms in the oil and gas and communication sectors in Nigeria. The implication of these findings underscores the importance of integrating environmental investment costs into the strategic considerations of publicly listed oil and gas and communication firms in Nigeria, as it positively affects their market capitalization. Furthermore, the research highlights the need for prudent management of environmental remedial costs and demonstrates the potential benefits of strong environmental law compliance and penalty cost adherence on market capitalization in these industries. In conclusion, this study underscores the growing importance of environmental considerations in the financial performance of oil and gas and communication firms. Companies that prioritize environmental investments and compliance may experience enhanced market values. On the other hand, overlooking environmental remediation costs can potentially hinder market capitalization. Recommendations stemming from these findings include urging firms to invest in environmentally responsible practices, adhere to environmental laws, and consider innovative strategies to mitigate and remediate environmental damage. By doing so, these companies can secure their financial well-being while contributing to a sustainable future.</i> 

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8

Raj, Vinod M., and Saurabh Chanana. "Fuel Cost Optimization of an Islanded Microgrid Considering Environmental Impact." Journal of Clean Energy Technologies 4, no. 2 (2015): 120–24. http://dx.doi.org/10.7763/jocet.2016.v4.264.

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9

سليم, سليم محمد سليم. "Environmental Cost Accounting and Environmental Site in Hotels." مجلة المعهد العالي للدراسات النوعية 3, no. 1 (January 1, 2023): 451–92. http://dx.doi.org/10.21608/hiss.2023.252528.

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10

Epstein, Marc J. "Improving environmental management with full environmental cost accounting." Environmental Quality Management 6, no. 1 (1996): 11–22. http://dx.doi.org/10.1002/tqem.3310060104.

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11

سليم, سليم محمد سليم. "Environmental Cost Accounting and Environmental Site in Hotels." مجلة المعهد العالي للدراسات النوعية 3, no. 2 (January 1, 2023): 451–92. http://dx.doi.org/10.21608/hiss.2023.281592.

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12

Letmathe, Peter, and Roger K. Doost. "Environmental cost accounting and auditing." Managerial Auditing Journal 15, no. 8 (November 2000): 424–31. http://dx.doi.org/10.1108/02686900010354709.

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13

Morgenstern, Richard D., William A. Pizer, and Jhih-Shyang Shih. "The Cost of Environmental Protection." Review of Economics and Statistics 83, no. 4 (November 2001): 732–38. http://dx.doi.org/10.1162/003465301753237812.

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14

Hilborn, Ray. "Environmental cost of conservation victories." Proceedings of the National Academy of Sciences 110, no. 23 (June 4, 2013): 9187. http://dx.doi.org/10.1073/pnas.1308962110.

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15

Aadland, David, and Van Kolpin. "Environmental determinants of cost sharing." Journal of Economic Behavior & Organization 53, no. 4 (April 2004): 495–511. http://dx.doi.org/10.1016/s0167-2681(03)00099-4.

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16

Schafer, H. "Environmental Criteria as Cost Drivers." Journal of the IEST 29, no. 3 (May 1, 1986): 30–31. http://dx.doi.org/10.17764/jiet.1.29.3.j7056w61803572p3.

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Two case histories are presented to show the cost impact of missing or misapplied environmental criteria. The two examples deal with lubricants and jet fuels. They demonstrate that the misapplication of environmental criteria during the acquisition cycle can significantly increase program costs and reduce equipment or materiel availability.

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17

Boyce, James K. "The Environmental Cost of Inequality." Scientific American 319, no. 5 (October 16, 2018): 72–77. http://dx.doi.org/10.1038/scientificamerican1118-72.

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18

SHITTU, Muritala Steve O., Olusola Esther IGBEKOYI, Elijah Oladeji OLADUTIRE, and Oluyemi Ayodele OLONITE. "Environmental Cost Accounting and Firm Value of Quoted Manufacturing Companies in Nigeria." INTERNATIONAL JOURNAL OF ADVANCE RESEARCH IN MULTIDISCIPLINARY 2, no. 3 (June 13, 2024): 241–51. https://doi.org/10.5281/zenodo.13499380.

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Past research on the relationship between environmental cost accounting and firm value has not provided clear conclusions, largely because of a focus on environmental cost accounting itself. It is necessary to move away from simply disclosing environmental accounting variables and instead focus on disclosing the elements of environmental cost accounting. This study examined the different cost components involved in environmental cost accounting. The research involved gathering data from the annual reports, environmental impact assessments, environmental and social mitigation plan reviews, environmental audit reports, and sustainability reports of manufacturing companies listed on the Nigeria Exchange Group as of December 31, 2023. This data covers an 11-year period from 2012 to 2022. The data was analyzed using descriptive statistics and regression analysis. The research discovered that environmental prevention costs have a significant negative impact on firm value, while environmental remediation costs have a significant positive impact. Environmental waste management costs have a positive but insignificant impact on firm value. It was determined that the lack of expenditure on certain environmental costs, such as prevention, remediation, and waste management, can affect firm value. Manufacturing firms in Nigeria are advised to implement sustainable policies to encourage their involvement in environmental initiatives. The study suggests maintaining environmental prevention costs as they play a significant role in explaining changes in firm value, and recommends focusing more on environmental remediation and waste management costs.

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19

Smail, Heman A., Kafia M. Shareef, and Zainab Ramli. "Environmental Friendly conversion of locally available low-cost materials to zeolite." Journal of Zankoy Sulaimani - Part A 18, no. 3 (April 21, 2016): 53–62. http://dx.doi.org/10.17656/jzs.10534.

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20

Oka, Tosihiro. "The Maximum Abatement Cost Method for Assessing Environmental Cost-Effectiveness." Journal of Industrial Ecology 9, no. 4 (October 2005): 22–23. http://dx.doi.org/10.1162/108819805775247855.

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21

Podolskaya, T., G. V. Kravchenko, and Kh Shatila. "Environmental crisis effect on environmental costs." IOP Conference Series: Earth and Environmental Science 937, no. 2 (December 1, 2021): 022036. http://dx.doi.org/10.1088/1755-1315/937/2/022036.

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Abstract Environmental management accounting is a mechanism for determining and evaluating, and incorporating these cost and benefit in the day-to-day business decision making, the full spectrum of environmental costs of current production processes and the economic benefits of contamination prevention, or cleaner processes. In practice, the past 10 years have acquired significance from corporate accounting, which is the most prominent part of cost accounting. Limits were widely acknowledged of conventional financial and cost accounting techniques reflecting companies’ sustainability efforts and providing management with necessary information for sustainable business choices. Information on companies’ environmental performance may be somewhat accessible, but both domestic decision makers and those at the level of public authorities are seldom able to connect environmental information with economic variables and are essentially deprived of environmental cost information. Decision makers do thus not recognize the economic worth of natural resources as asset and the commercial and financial benefit of excellent environmental performance. Beyond ‘goodwill’ efforts, there are a number of market-based incentives for integration with decision making of environmental issues. This article provides an outline of environmental management methods and we evaluate environmental costs in terms of current economic crisis.

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22

Irfansyah, Irfansyah, Husnah Nur Laela Ermaya, and Krisno Septyan. "THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL COST ON ECONOMIC PERFORMANCE." ECONOMICS & ACCOUNTING JOURNAL 1, no. 2 (June 22, 2018): 87. http://dx.doi.org/10.32493/eaj.v1i2.y2018.p87-94.

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This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.

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23

ISHIKURA, Takeshi, and Reiko FUJITA. "Environmental Remediation Cost in Fukushima Area." Journal of the Atomic Energy Society of Japan 55, no. 1 (2013): 40–47. http://dx.doi.org/10.3327/jaesjb.55.1_40.

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24

Žahour, Jan. "Environmental Costs and Standard Cost Method." Acta academica karviniensia 14, no. 1 (March 30, 2014): 202–12. http://dx.doi.org/10.25142/aak.2014.020.

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25

Halvorsen, Bente, and Per-Olov Johansson. "Cost-Benefit Analysis of Environmental Change." Land Economics 71, no. 2 (May 1995): 265. http://dx.doi.org/10.2307/3146507.

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26

Barbier, E. B., A. Markandya, and D. W. Pearce. "Environmental Sustainability and Cost-Benefit Analysis." Environment and Planning A: Economy and Space 22, no. 9 (September 1990): 1259–66. http://dx.doi.org/10.1068/a221259.

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27

Pearce, D. "Cost benefit analysis and environmental policy." Oxford Review of Economic Policy 14, no. 4 (December 1, 1998): 84–100. http://dx.doi.org/10.1093/oxrep/14.4.84.

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28

Strand, Jon, and Per Olov Johansson. "Cost-Benefit Analysis of Environmental Change." Scandinavian Journal of Economics 96, no. 4 (December 1994): 578. http://dx.doi.org/10.2307/3440802.

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29

Dauvergne, Peter, and Genevieve LeBaron. "The Social Cost of Environmental Solutions." New Political Economy 18, no. 3 (June 2013): 410–30. http://dx.doi.org/10.1080/13563467.2012.740818.

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30

Ginting, Jesicha Hilery Br Ginting, Valentine Siagian Siagian, and Judith Tagal Gallena Sinaga Sinaga. "BEYOND GREEN : ASSESING ENVIRONMENTAL COST DETERMINANTS." Dinasti International Journal of Economics, Finance & Accounting 5, no. 4 (October 7, 2024): 4667–77. http://dx.doi.org/10.38035/dijefa.v5i4.3391.

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This study aims to evaluate the fundamental factors that impact the environmental costs borne by firms included in the ESG (Environmental, Social, and Governance) index. The factors that were taken into account and analyzed include the reputation of the company, the quality of the audits, and the size of the organization in relation to environmental costs. The data collection is entailed the examination of financial records and sustainability reports. The study's population comprised companies that were indexed based on (ESG) criteria for the period of 2018–2022. The data gathering process in this study yielded a total of 285 data points for analysis, obtained from 57 different companies. The study employed a quantitative methodology using ordinary least squares and included control variables and a fixed effect. The findings of this study suggest that reputation and firm size exert a substantial impact on environmental costs, whereas the quality of audits does not have a significant effect on environmental costs. Empirically, this result shows that the better the company's reputation and the bigger the company, the higher the environmental cost spent by that company. Thus, whichever public accounting firm handles the company, will not affect the amount of environmental costs spent.

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31

Chava, Sudheer. "Environmental Externalities and Cost of Capital." Management Science 60, no. 9 (September 2014): 2223–47. http://dx.doi.org/10.1287/mnsc.2013.1863.

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32

Georgilakis, Pavlos S. "Environmental cost of distribution transformer losses." Applied Energy 88, no. 9 (September 2011): 3146–55. http://dx.doi.org/10.1016/j.apenergy.2010.12.021.

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33

Gropp, Robert E. "The Cost of Ignoring Environmental Trends." BioScience 67, no. 12 (December 1, 2017): 1015. http://dx.doi.org/10.1093/biosci/bix139.

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34

Lockett, Peter. "The environmental cost of processing cotton." Journal of the Society of Dyers and Colourists 108, no. 11 (October 22, 2008): 474–76. http://dx.doi.org/10.1111/j.1478-4408.1992.tb01390.x.

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35

Hanley, Nick. "Cost — Benefit Analysis and Environmental Policymaking." Environment and Planning C: Government and Policy 19, no. 1 (February 2001): 103–18. http://dx.doi.org/10.1068/c3s.

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36

Herbohn, Kathleen. "A full cost environmental accounting experiment." Accounting, Organizations and Society 30, no. 6 (August 2005): 519–36. http://dx.doi.org/10.1016/j.aos.2005.01.001.

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37

Caplan, Arthur J., Charles Sims, and Elliot Jordan Anderson. "Measuring the environmental cost of hypocrisy." Ecological Economics 108 (December 2014): 124–35. http://dx.doi.org/10.1016/j.ecolecon.2014.10.012.

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38

Amir, Shmuel. "The environmental cost of sustainable welfare." Ecological Economics 13, no. 1 (April 1995): 27–41. http://dx.doi.org/10.1016/0921-8009(94)00060-9.

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39

Schulze, PeterC. "Cost-benefit analyses and environmental policy." Ecological Economics 9, no. 3 (April 1994): 197–99. http://dx.doi.org/10.1016/0921-8009(94)90077-9.

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40

Fisher, Anthony C. "Cost-benefit analysis of environmental change." Ecological Economics 13, no. 2 (May 1995): 142–43. http://dx.doi.org/10.1016/0921-8009(95)90135-3.

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41

Erickson, Larry E., and Stanley C. Grant. "The cost benefits of environmental research." Environmental Progress 17, no. 2 (1998): A3. http://dx.doi.org/10.1002/ep.670170202.

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42

Carrera, Rosa Maria, and Al Iannuzzi. "Getting started with environmental cost accounting." Environmental Quality Management 8, no. 1 (1998): 63–68. http://dx.doi.org/10.1002/tqem.3310080108.

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43

Gray, Arabella. "Lab‐grown meat carries environmental cost." Veterinary Record 192, no. 11 (June 2, 2023): 427. http://dx.doi.org/10.1002/vetr.3124.

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44

Palmer, Karen, Wallace E. Oates, and Paul R. Portney. "Tightening Environmental Standards: The Benefit-Cost or the No-Cost Paradigm?" Journal of Economic Perspectives 9, no. 4 (November 1, 1995): 119–32. http://dx.doi.org/10.1257/jep.9.4.119.

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This paper takes issue with the Porter-van der Linde claim that traditional benefit-cost analysis is a fundamental misrepresentation of the environmental problem. They contend that stringent environmental measures induce innovative efforts leading to improvements in abatement and production technologies that offset the costs of the regulations. Drawing both on basic economic theory and existing data on control costs, the authors argue that such offsets are special cases. The data indicate offsets are minuscule relative to control costs. There is no free lunch here: environmental programs must justify their costs by the benefits that improved environmental quality provides to society.

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45

Russell, William G., Steven L. Skalak, and Gail Miller. "Environmental cost accounting: The bottom line for environmental quality management." Environmental Quality Management 3, no. 3 (1994): 255–68. http://dx.doi.org/10.1002/tqem.3310030302.

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46

Reis, Gabriela Carneiro, Mariana Costa Laktim, Raul Manuel Esteves de Sousa Fangueiro, and Rita de Castro Engler. "The True Cost: both sides of the true cost." CONTRIBUCIONES A LAS CIENCIAS SOCIALES 16, no. 5 (May 10, 2023): 1970–90. http://dx.doi.org/10.55905/revconv.16n.5-001.

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Concepts such as ‘sustainable development’, ‘global warming’, ‘and ecological footprint’ have been used and constitute important themes in the discussion, which started in the 1970s, concerned with the impacts of human activities and the consequent environmental degradation. Environmental disasters, resulting from the way of life in rich countries, posed the environment as a global issue. This paper aims to realize a critical analysis of the speech applied to The True Cost documentary and of those movements that emerged after the disaster of the Rana Plaza building, in 2013, based on a bibliographic review. Nevertheless, movements such as Accord, Alliance, and Fashion Revolution can contribute to increasing laws and the reduction of socioeconomic and environmental impacts.

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47

Hansen, William J., Kenneth D. Orth, and Ridgley K. Robinson. "Cost Effectiveness and Incremental Cost Analyses: Alternative to Benefit-Cost Analysis for Environmental Remediation Projects." Practice Periodical of Hazardous, Toxic, and Radioactive Waste Management 2, no. 1 (January 1998): 8–12. http://dx.doi.org/10.1061/(asce)1090-025x(1998)2:1(8).

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48

Haq, A. H. M. Ziaul, Md Main Uddin Ahammed, Md Shamim Hossain, and Rony Kumar Datta. "Impact of environmental cost on the production cost of crops: farmers' perspective." International Journal of Sustainable Agricultural Management and Informatics 10, no. 1 (2024): 48–73. http://dx.doi.org/10.1504/ijsami.2024.10060779.

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49

Datta, Rony Kumar, Md Main Uddin Ahammed, A. H. M. Ziaul Haq, and Md Shamim Hossain. "Impact of environmental cost on the production cost of crops: farmers' perspective." International Journal of Sustainable Agricultural Management and Informatics 10, no. 1 (2024): 48–73. http://dx.doi.org/10.1504/ijsami.2024.135411.

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50

Eriandani, Rizky, I. Made Narsa, and Andry Irwanto. "Environmental Risk Disclosure and Cost of Equity." Polish Journal of Management Studies 19, no. 2 (June 2019): 124–31. http://dx.doi.org/10.17512/pjms.2019.19.2.10.

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