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MANAGEMENT AND ACCOUNTING ENVIRONMENTAL DEGRADATION:

INTRODUCTION

The main cause of degradation global environment has been more relentless industrialization resulting in the release of large quantities of effluents, emissions of various chemicals and building hazardous waste by industrial units that threaten the quality of life and not think about the future social and economic consequences of their management decisions. This made need a global movement for environmental protection, whose history goes back to the Stockholm Declaration in 1972, followed by the Vienna Convention for the Protection layer area in 1985 and the Montreal Protocol was signed in 1987 to reduce the layer of ozone-depleting substances (ODS) in the atmosphere.

The real movement gained momentum after the successful First International Earth Summit in 1992 in Rio de Janeiro, with more than one hundred heads of the countries that attended and signature of the Convention United Nations Framework on Climate Change (UNFCCC) and the Convention on Biological Diversity (CBD). The aim was to stabilize the density of greenhouse gases, especially carbon dioxide, which triggered increased global warming and attendant climate change issues. Sustainable development has since become a ubiquitous topic of debate worldwide. The buzzword today is the 1997 Kyoto Protocol, under which signatory countries have agreed to accept the degradation Environmental Accounting (EDA) as a mandate for action. In November 2007, 175 countries, including Brazil, China and India have ratified the Kyoto Protocol, which means ADT has become an essential feature of the environment policies of most governments around the world.

ACCOUNTABILITY

Today, the phrase Corporate Environmental Responsibility (CER), as well as Corporate Social Responsibility (CSR) has reached ethical connotations in the pronouncements of the leaders of the industry. Corporate press releases often make a point to express their loyalty to the concept of RECs by a sense of duty, if not a sense of fault. It has been agreed by all that economic growth is accompanied by increased industrial production, increased income levels and greater exploitation of natural resources as raw material, but unfortunately it also brings the curse of environmental degradation, regardless of the country to be developed or developing. These are industry organizations that are users 'and' polluters of the environment and spoil the quality of air, water and land disfiguring landscape, distorting the horizon and degraded water bodies in the process. Obviously they have to be held accountable for their sins of commission and omission.

The environmental damage has serious consequences for human life: for example, air pollution can cause serious health problems affecting work efficiency of people, rising health care costs and causing loss of income. The pollution of water - both surface and ground - because the discharge of untreated effluent can pose health risks .. River and sea water pollution due to oil spill can affect fish yield and the production of other seafood. Deforestation and quarrying can lead to soil erosion and destruction of ecological balance. issues as greenhouse degradation, destruction of rainforest, acid rain, floods and hurricanes, irreversible depletion of natural resources and high levels of any contamination and should therefore be explained in terms of their social and economic costs. Also responsible for fixing the moral responsibility to control ecological damage and mitigation.

METHOD OF ACCOUNTING FOR THE ENVIRONMENT

1. There to review the activities affecting the environment through the continuous collection of relevant data and information on the environment of the company related to assets and liabilities.

Difficulty arises in imputing monetary values to the welfare loss associated with air pollution, water, soil or sunlight. Techniques specialist assessment have been developed for this purpose, despite having its own limitations. Most cost-benefit analysis following the method shadow pricing in which the assigned values for items that no market price. Shadow price techniques is certainly necessary to correct the names money for items of environmental degradation.

Environmental accounting is done in three stages (i) an understanding of the business environment (Ii) identification of the impact of industrial activities on the environment and (iii) the determination of environmental costs and expenditures for inclusion in the accounts financial.

Evironmental REPORTING

One of the important tools of environmental management is the annual report a company to incorporate and disclose all activities having an impact on the environment. The report should be published and distributed by the company to all its share holders to communicate and provide details of the polluting effects of the activities of the company, along with various measures taken by it to mitigate the adverse effects. The report should also outline the company's policy for protecting the environment and the specific areas that may have failed to peace. It must provide information on compliance with government legislation on the use of clean technologies, trademarks and landfill disposal waste, ventilation, light and air, noise reduction - in short, all measures relating to safety and health of workers and community welfare local.

The report has to bring quantitative information on the total expenditure incurred by it is prudent that the issue of protection or improvement of the environment both within the company premises and its environs, as well as an assessment of costs and benefits of having an environmental budget. Finally, the company should disclose in its report both positive and negative effects of their activities on the environment,

REGULATORY FRAMEWORK

In India, due to growing public protest and court intervention, the attitude towards compliance with environmental, health and safety of the companies has experienced a favorable change in recent times. The regulations laid down in various laws such as Factories Act (1948), Water (Prevention and Control of Pollution) Law (1974), Air (Prevention and Control of Pollution) Act (1981), Environment (Protection) (1986), Hazardous Wastes (Management and Handling) Regulation (1989/2000), manufacture, storage and import of dangerous chemicals Rules (1989), Law of Civil Liability (1991), bio-medical Waste (Management and Handling) Rules (1998), Noise (Regulation and Control) Rules (2000) of ozone-depleting substances (regulation and Control) Regulations (2000), chemical accidents (Emergency Planning, Preparedness and Response) Rules (1996), and any other rules concerning explosives, oil, electricity, boilers, diesel engine emissions, etc. have been updated from time to time in accordance with world standards.

The government has certain obligations and responsibilities of business in regard to limit discharge of pollutants, provision of information to the relevant expected an entry permit by officials for inspection and sampling, submission of Environmental Statements and obtaining prior authorization for new projects or modernization and expansion projects. The government is also promoting the integration of environmental issues in the planning stage of a plant as also the use of proactive compliance tools related, such as voluntary agreements and letter on corporate environmental responsibility

In 1994, the Government of India had issued a notification requiring industries to make environmental impact assessment (EIA). He has also published a list of 29 categories polluting industries that require special attention. For purposes of illustration, an effort has been made here to shed light on the environmental performance of two industries viz. steel and cement that are included in the category of contaminants.

INDIAN STEEL INDUSTRY

The steel industry is now a good time with the units of private and public sector, which benefited from higher volume of turnover, improved capacity utilization and higher sales and margins profit. world market conditions are also favorable, with boom in steel consumption by sectors such as construction, real estate, infrastructure and transportation.

The national steel policy, announced by the Government of India on November 3, 2005, aims to modernize the steel industry worldwide by improving efficiency and productivity in all areas of operations, including environmental management. It is notable that in the post 1991 onwards deregulation, the private sector has expanded much faster than the public sector in terms of capacity building and currently represents 59 percent total production of crude steel in the country and 71 percent of the production of finished steel. Currently, India is the largest producer of sponge iron in the world thanks to the rapid expansion of small-scale coal based units.

Given the industry from the environmental point of view, concern is often expressed about the relative neglect of research and development for our steel industry resulting in the non-application of technologies such as are relevant to our natural resource endowment that could minimize damage to the environment. Priority areas where R & D efforts need to be addressed are the effluent control in the coke ovens, the development of technology for making ultra low carbon dioxide, steel, waste recycling and utilization, reduced of energy consumption, etc. National Working Group for the steel industry on the environment, constituted by the Government of India in 1989, had identified some areas critical for R & D. in order to optimize the consumption of raw materials, minimize the generation of pollution and energy consumption. The idea was to make the whole process of steel manufacturing more environmentally friendly.

steel making is basically an energy intensive process. The plants consume energy Indians in the range of 6.45 to 8.5 jig. lime per ton of crude steel, while global consumption is 4.5 to 5 standard gigas cal. Therefore, it must evolve and energy saving technologies conservation and use them urgently. Re-use of internally generated fuels or use of residual gas can help minimize power consumption.

Green House Gas (GHG) are a major concern for the steel industry, the third largest contributor of greenhouse gases in India. Our steel plants emit an average of 2.7 ton of carbon dioxide per ton of crude steel, compared to an average of Japanese and German plants under 1.5 to 1.8 tons. Sulfur oxide and nitrogen oxides are also higher in India and the need to cut through desulfurization of fuel gases and the use of combustion system efficient.

The steel industry so far should be more creative in the use of raw materials and waste minimization. Generation blast furnace slag and foundry operations must continue to cut steel. Ways and means must be found for the recycling of waste such as sludge and dust on the importation technology from other countries. At the end of the eleventh Five-Year Plan estimated dust emissions from the total production of steel is afraid of heights above 500 tons per day. This has to be demolished by the installation of fabric filters with high efficiency.

The report of the working group on steel industry for the Eleventh Five Year Plan states that the recycling of steel is the environment and since the steel is 100% recyclable and maintains its properties through successive cycles of production without loss of quality, can be recycled an unlimited number of times. Recycling can also help prevent environmental degradation caused by the iron ore mining operations. Of course, recycling depends largely on the availability of steel used.

Progressive steel manufacturers in India are now trying to improve their environmental performance, following the currently available as Integrated Management Systems: Quality (ISO 9001) of Environment (ISO 14001), Safety and Occupational Health (OHSAS 1800) and social accounting (SA 8000). The government has introduced in recent years, several laws the handling of hazardous wastes, Application of Emission Standards and Corporate Responsibility for Environmental Protection (CREP)

According to the Report Working Group, the technology initiatives of the steel industries in India are: Environmental Accounting, Carbon Accounting, Life Cycle Assessment (LCA) Eco-restoration of degraded lands, phasing out ozone-depleting substances (ODS), Clean Technology Development, Green Development etc.

Installation costs of measures to control pollution, energy conservation and safety and health are generally tall and have to be borne by industry in the interest of social good. A correct strategy should be developed for the control of various physical hazards as noise, vibration, heat stress, stress of dust and radiation, chemical hazards caused by inhaled gases, fumes, vapors, asbestos etc., electrical safety hazards of the weights, mechanical or pneumatic sources of energy and the risks of accidents caused by cranes, forklifts, falling etc, with the help and expert advice and in accordance with the laws enacted by central and state governments.

INDIAN CEMENT INDUSTRY

The Indian Cement Industry consists 125 large and 300 small plants with an installed capacity of 165 million tonnes has the second largest market, next to China. While the dominant players have led to the consolidation of the units, the industry remains highly fragmented. The industry was freed from price and distribution regulations in 1989 and later de-licensed in 1991.

Cement production is carried out in five stages: (i) the exploitation of quarries, (ii) the preparation of the mixture of crude limestone in the silo, (iii) the processing furnace, (iv) the crushing of clinker ash silo flash and blast furnace slag as additional material, and (v) Packaging and transportation of cement to the end user or consumer.

The energy intensive nature of the cement industry and the release of heat and significant amounts carbon dioxide have serious consequences of global warming. The manufacturing process releases nitrogen oxides (NO and NO2), particulate matter including PM10, mercury, cadmium, carbon monoxide, sulfur dioxide and greenhouse gases like carbon dioxide and nitrogen dioxide. Environmental degradation caused by these pollutants has a significant impact on air quality, land quality, habitats, biodiversity and human health. The transport of bulk cement bag or container - the latter being the normal mode of delivery in developing countries - also cause air pollution borne in powder form. In addition, noise and vibrations caused while operating heavy machinery and blasting in quarries. In fact, all stages of cement production - supplies of raw materials, on-site manufacturing and distribution to end users - have the potential to put pressure on the environment.

It is time for India to learn from the events in China, where a study of air quality in the heavily industrialized Pearl River Delta Region in southern China has shown that cement factories have led to choking pollution that covers the entire region. Construction materials like cement exposure have contributed greatly in terms of sulfur dioxide, nitrogen dioxide, ozone and soot in the air. similar to hazardous air pollutants in our country can cause untold damage permanent health of our workers in the factory not only, but also the community in the surrounding region.

Environmental damage by industry cement can be mitigated through the use of new equipment to reduce dust emissions during quarrying and manufacturing, using modern technology to trap and separate exhaust gases through the return of the quarries closed to the nature or re-grow. Concentrations of CO2 and SO2 can be measured periodically through emission testing and kept under control, with government rules.

CO2 emissions, which are the main culprit in global warming need special attention .. They fall into three categories (i) costs incurred by the carbonization of the limestone-, (ii) of the furnace combustion fuel and (iii) produced by transport vehicles inside and outside the plant as part of the distribution chain. The typical value around the world by CO2 category (i) is 0.50 kg of CO2 per kg of cement, the category (ii) which is 0.24 kg of CO2 per kg of cement in the case of an efficient plant, and for category (iii) to be negligible in 0.002 to 0.005. All three are in addition to about 0.80 kg of CO2 per kg finished cement. Also, the typical energy consumption in cement production is around of 90-150 kWh per tonne of cement. With the use of hydro or nuclear energy and the introduction of lean manufacturing, energy consumption can be reduced to a level low enough.

Available data for the years 1991, 1992 and 1993 for CO2 emissions in India vs Best Practices give an idea of the position relative. As you can see, our CO2 emissions by at least during the period 1991-1993 were higher than those Best Practices.

Dioxide emissions carbon in the production of cement: Best Practices Against India

Tonne CO2 per tonne of cement

1991 1992 1993

India 0.86 0.91 0.89

0.63 0.63 0.63 Best Practices

Source: Katja Schumacher and Jayant Sathaye EOLAN Berkeley Laboratory, USA (1999)

Fortunately, the Indian cement industry today is prey to the problem. Since the wet process consumes excessive energy, 96.3 percent of the furnaces cement have gone to use energy efficient dry process clinker production process and the humidity is gradually making progress. Shift to fuels Low carbon residue application of alternative fuels such as lignite, petroleum coke, tires, rice husks, peanut shells as substitute for coal in cement kilns, are some of the mitigation of emissions that are being adopted by the industry today.

The cement industry India is actively pursuing policies to improve productivity and energy efficiency. The technology is being updated in all sections of plants such as exploitation quarrying, manufacturing, equipment and machinery, packaging and transportation. Detailed studies of diagnosis of production processes and energy audits are underway. Central and State Boards for Pollution Control have established standards for CO2 emission levels at different stages of manufacture and industry is cooperating in pure self-interest.

SUMMARY

There are two ways in which environmental degradation can be processed: or companies or the authorities should try to prevent before it happens, or vice versa, once that has happened. This is what is meant by prevention and restoration. However, management decisions regarding the prevention and restoration measures need the support of reliability of company accounts data of environmental degradation. The real question therefore is an assessment carried out faithfully the company's environmental performance and adequate oversight from the pragmatic perspective applicable laws and regulations established by the government to the corporate sector.

Mandatory corporate environmental statements can only reflect losses environmental costs and liabilities of a company and help in the allocation of investment to save the situation. It is time for government agencies, regulatory bodies and associations of accountants come together to develop a foolproof system of proper disclosure of accounts of environmental degradation on the basis of well-formulated guidelines for measuring, costing and evaluation ..

The first thing to do in establishing guidelines is to explain how the environmental effects can then identify and measure, and said in a statement. The second is to specify how to map the hidden environmental costs. It also requires an inventory comprehensive cost associated with elements such as wastewater treatment, waste gas, solid waste, recycling, safety devices, prevention, training of employees for environmental awareness, R & D process innovation-friendly environment and also products is prepared. In a parallel step, the environmental benefits of new products and processes, and other tax benefits, etc. should also be quantified to complete the exercise accounting.

In short, corporate environmental statements must have the quality of transparency, inclusiveness, neutrality, accuracy and ability audit to be intentional and meaningful.

REFERENCES:

1. Dr. Banerjee Bhabhatosh 2006, environmental accounting and reporting, the CPA, April 2006.
2. Dr. Bhaskar Bora, "Environmental Accounting for Sustainable Development: A Case Study proposed seismic survey of oil in Assam, northeast India

http://ne-cord.org/.

1. Environment Agency, "November 2005 Environmental Performance Measurement, Report for Sector Steel Industry, Bristol, UK
2. Global Reporting Initiative (GRI), June 2000
3. Jonathan Reuven (Ed), 2007, Sustainable Enterprise - Leveraging best practices, Simmons and Simmons, London
4. Katja Schumacher and Sathaye Jayant, July 1999, India: Cement Industry: Productivity, Energy Efficiency and Carbon Emissions, EOLBN Laboratory Berkelay, USA.
5. Commission Planning, Government of India, 2007, Report of the Working Group on Steel Industry for the XI Five Year Plan (2006-2011)
6. Quality Council of India, Audit Workshop for EHS Legislation
7. Patra Santimoy: Accounting and Reporting Environment - A Case Study of TISCO
8. Siddhartha Mitra, "an accounting framework for Environmental Cooperation Degradation: an attempt to bridge gaps in EKC Literature www.ssrn.com
9. Mujumdar Swapna, 2005: Echoes of the Green Accounting? "Women's Feature Service, http://www.infochangeindia.org
10. Wikipedia, the free encyclopedia, a Portland Cement CRISIL Report IAEF (Brand India Foundation Petition)

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