Proactive Accounting Disclosure on Environmental Issues
Roeh Haheshbon, The Journal of Certified Public Accountants in Israel, Vol. 49
Tzvi Levinson & Tal Tzafrir, Advocates
The article surveys contemporary initiatives to promote "green" accounting on both the national and international levels. The article touches on the following issues: The position of the IASC (International Accounting Standards Committee); What is a CER (Corporate Environmental Report) ; European contests of CERs; Criticisms of CERs - the need to take account of social dimensions and of the effect demand-side economics; The UN's GRI (Global Reporting Initiative); The Dutch NAMEA (National Accounts Matrix including Environmental Accounts).