and actions to respond to climate change are called adaptation u An emissions

And actions to respond to climate change are called

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and actions to respond to climate change are called “adaptation” u An emissions trading scheme (ETS) mitigates climate change and reduces the cost of emissions control (cont.)
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Climate change and management accounting (cont.) u Implications for business u Many managers are yet to respond to climate change through adopting sustainability approaches u The ETS will increase awareness u Organisations that respond to climate change may not adopt broader sustainability agenda u Implications for management accounting u The five tier cost framework of the US EPA, may provide a useful way to identify, classify and measure costs associated with climate change (cont.)
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Climate change and management accounting (cont.) u Organisations that participate in the ETS and wish to promote themselves as carbon neutral need to measure their greenhouse gas emissions u They will also need to understand their “carbon footprint”, the quantity of greenhouse gas emissions they produce u International protocol (WRI/WBCSD) outlines three levels of measurement u Scope 1 – direct emissions controlled by the business u Scope 2 – indirect emissions from purchased electricity consumed by the business u Scope 3 – other indirect emissions caused by business activities, from sources outside of the business (cont.)
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Climate change and management accounting (cont.) u Management accountants can play a role by u Collecting and analysing non-financial information u Gathering information from across the value chain u Managing information systems and large data bases u For example u Estimate the cost of emissions produced by products, department and customers u Identify carbon non-value-added activities u Understand carbon drivers u Supplier evaluation may include supplier emissions u Quantity of emissions produced and causes of emissions may be measured
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Summary u Keberlanjutan melibatkan pertimbangan dampak ekonomi,lingkungan dan social dari kegiatan organisasi u Akuntansi manajemen lingkungan terdiri dari system akuntansi manajemen lingkungan dan prakteknya u Dampak lingkungan dan social bisa jadi sulit untuk dikenali dan untuk diukur u Biaya-biaya lingkungan dapat diklasifikasikan dan diatur dengan menggunakan lima tingkatan kerangka akuntansi lingkungan (cont.)
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Summary (cont.) u Biaya-biaya lingkungan dan social dapat dimasukkan kedalam pengambilan keputusan bagi para manajemen termasuk analisa pengeluaran/pembelanjaan modal u Sistem pengukuran kinerja termasuk SPMS dapat disesuaikan untuk mengukur dampak lingkungan dan social u ISO14000 dan GRI u Akuntansi manajemen yang baik pasti akan menghasilkan informasi yang akan membantu bisnis untuk tanggap terhadap perubahan iklim
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Identifikasi Biaya Sosial dan Biaya Lingkungan Dari Laporan Keuangan atau Laporan Keberlanjutan Pilih 1 produk dan identifikasi biaya sosial dan lingkungannya Review
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