환경회계 가이드라인의 국제비교연구

Abstract

>The first purpose of this study is to catch the characteristics of United Kingdom, Japanese and Korean environmental accounting guidelines by comparing and examining them. The second purpose of the paper is to indicate what to do to make up for current Korean Environmental Accounting guidelines.To achieve these purposes, I reviewed the environmental accounting guidelines of many countries and domestic and relevant studies. The main results of this study are as follows. First, it is likely to say that Japanese environmental accounting guidelines is the best in quality(scheme, contents, etc) and quantity. Second, United Kingdom environmental accounting guidelines most prominent characteristic is that they make an official(or public) notice about environmentally sustainable profit, which is set offed profit after tax per the conventional financial accounting against the total sustainability, on environmental accounting bill. Third, Korean environmental accounting guidelines and that of Japan shared a lot in common in form. But Korean environmental accounting guidelines quality needs to complement more. For Korean Environmental Accounting guidelines to be improved, I offer some proposals as follows. First, it has to present systematic classification and measuring method about environmental effect. Second, it has to present a format for disclosure of environmental accounting information. Third, there should be a guideline about environmental accounting information for managers.The results of this study will contribute to the improvement of Korean environmental accounting guidelines from now on. But, there also are some limits in this study because it does not present specific format or guidelines.