THE ROLE OF FINANCIAL ACCOUNTING IN WASTE MANAGEMENT
廃棄物管理における財務会計の役割 (AI 翻訳)
Nikolay Katsarski
🤖 gxceed AI 要約
日本語
本論文は、廃棄物管理が技術的・物流的問題だけでなく、財務情報の問題でもあると指摘。財務会計が廃棄物関連取引の測定・認識・開示を通じて透明性、コンプライアンス、意思決定有用性を向上させるメカニズムを解説。さらに廃棄物の種類と処理経路別の勘定科目表を提案し、マテリアルフローコスト会計やライフサイクルコスティングとの連携を示す。経営判断、投資家評価、研究への応用可能性を実例で提示する。
English
This paper reframes waste management as a financial-information problem, explaining how financial accounting provides disciplined measurement of waste-related transactions, obligations, and costs. It proposes a waste-focused chart of accounts by waste stream and treatment route, reconciling with MFCA and life-cycle costing. The framework enhances transparency, compliance, and decision usefulness for managers, investors, and researchers.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では、有価証券報告書におけるサステナビリティ情報開示が義務化されつつあり、廃棄物管理は重要なESG指標の一つ。本論文の提案する廃棄物勘定科目表は、SSBJ基準に基づく開示実務に直接活用可能で、特に製造業や建設業でのScope3算定や循環経済戦略の強化に貢献する。
In the global GX context
With ISSB standards emphasizing sustainability-related financial disclosures, this paper provides a practical accounting framework for waste management—a key component of scope 3 emissions and circular economy metrics. It bridges traditional financial accounting and environmental management, offering tools for compliance with emerging global disclosure mandates.
👥 読者別の含意
🔬研究者:Provides a structured linkage between financial accounting and waste management, useful for developing empirical studies on disclosure quality or cost implications.
🏢実務担当者:Offers a ready-to-use chart of accounts for waste streams, enabling better tracking of costs and liabilities; can be integrated into ERP systems for ESG reporting.
🏛政策担当者:Highlights how accounting standards can enforce waste management accountability; relevant for shaping disclosure requirements under ISSB or national frameworks.
📄 Abstract（原文）
Waste management is often framed as a technical or logistical problem, yet it is also a financial-information problem: what is not measured, classified and disclosed is difficult to control, finance and govern. Financial accounting provides the disciplined measurement system that records waste-related transactions, recognises waste-related obligations and enables comparability across periods and organisations. Drawing on the uploaded literature in waste management, sustainability accounting and IFRS-based financial accounting, this article explains how financial accounting strengthens waste management through (1) transparency and comparability of waste related costs and revenues, (2) compliance and accountability through recognition and disclosure of waste related liabilities and provisions, and (3) decision usefulness by enabling investment appraisal, relevant cost analysis, risk governance and performance measurement. It then proposes a practical waste-focused chart of accounts that captures information by waste stream (general/mixed, recyclables, organics, hazardous, e-waste, construction and demolition) and by treatment route (prevention, recycling, composting/AD, energy recovery, landfill, incineration), and shows how these accounts can be reconciled to physical quantities using tools such as material flow cost accounting (MFCA) and life-cycle costing. Finally, it demonstrates how the resulting accounting information supports managerial decisions, investor assessment and research, and provides illustrative journal entries for common waste-related transactions.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55302/ed26281178kfirst seen 2026-06-29 08:36:50
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