NEW PUBLICATION: ENVIRONMENTAL ACCOUNTING

Europe Energy, September, 1993

The Federation des Experts Comptables Europeens (FEE) has just published a survey of environmental accounting and auditing in Europe. The study, which was originally requested by the European Commission, covers the twelve EC Member States and the member countries of EFTA (except for Switzerland), and is based on a questionnaire sent out to the 33 members of the FEE. The questionnaire concerned the various national systems, activities of national professional organisations and societies in this field as regards environmental accounting and auditing. One of the keys issues addressed by the study is how "green" financial statements should be. Should companies take a "mild green", or a more radical "dark green" approach? The FEE's report provides a number of responses and...

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