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Environmental Accounting for Modern Business: Social Responsibility or Economic Competitiveness? (The Case of Thailand)

Prateep Wajeetongratana

Abstract



Despite the globality of nearly all environmental problems of today neither Thailand separately, nor the ASEAN region overall, do not have available the well thought-out strategies for further development of economies and societies which would have taken into account the factors of so needed environmental balance and pollution minimization. Paper develops methodological principles to create and implement a system of environmental accounting in existing structure of business and managerial accounting in Thailand, offers grounds for “green investment flows” modeling; corporative organization of environmentally oriented accounting.

Keywords


Environmental accounting, Kyoto protocol, economic performance, Global environmental accounting, Environmental profit and loss account, Environmental pricing reform, Emissions trading

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