Abstract
The paper describes Ontario Hydro’s approach to full cost accounting (FCA) and its experience in using it as a tool for integrating environmental considerations into its business decisions. It also identifies barriers and opportunities for implementing the concept and illustrates, through examples, ways in which FCA has helped in better understanding the potential environmental costs and liabilities associated with Ontario Hydro’s activities and in reducing the impact and cost of those activities now and in the future.
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References
Boone, C.; Howes, H. (1996): “Accounting for the Environment, ” CMA Magazine.
Boone, C.; Howes, H.; Reuber, B.(1996): “Ontario Hydro’s Experience in Linking Sustainable Development, Full Cost Accounting and Environmental Assessment,” Electricity, Health, and the Environment: Comparative Assessment In Support of Decision-Making, International Atomic Energy Agency.
Ontario Hydro (1996): Internal Environmental Cost Review of Southwest Hydro, Internal Report.
Ontario Hydro (1996): Life Cycle Assessment of Cars, Minivans & Light Pick-up Internal Report.
U.S. Environmental Protection Agency (1996): Environmental Accounting Case Studies: Full Cost Accounting for Decision-Making at Ontario Hydro.
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© 1999 Springer-Verlag Berlin Heidelberg
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Howes, H., Khan, A., Boone, C., Plagiannakos, T., Reuber, B. (1999). Full Cost Accounting as a Tool for Decision-Making at Ontario Hydro. In: Hitchens, D.M.W.N., Clausen, J., Fichter, K. (eds) International Environmental Management Benchmarks. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-58442-8_17
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DOI: https://doi.org/10.1007/978-3-642-58442-8_17
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-63596-0
Online ISBN: 978-3-642-58442-8
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