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Helping to pull our planet out of the red: An environmental report of BSO/Origin

Accounting Organizations and SocietyPublished 1 July 1992
Ard Huizing, H. C. Dekker
Citations55
SJR quartileQ1
SJR score2.12
SNIP2.48

Abstract

After disclosing an annual report for children the year before, in 1990 the Dutch computer software company BSO/Origin published an environmental report along with the usual financial statements. At this company it has become standard practice to discuss a new topic in each annual report, and this year the honour was conferred upon the environment. Although it will not be denied that BSO/Origin has acted out of enlightened self-interest, this article also illustrates that its environmental accounts provide an interesting attempt to quantify and measure in financial terms the direct ecological effects of the company in question.

Keywords

EngineeringBusiness, Management and AccountingEnvironmental Science