thesis environmental accounting

Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries

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A research study is undertaken to determine if economic incentives exist for noncompliance with regulatory standards, and if accounting related disclosure of regulatory enforcement actions is a determinant of environmental performance.

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Mobus, Janet Luft August 1997.

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• Mobus, Janet Luft
• Klammer, Thomas P., 1944- Major Professor

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• Brown, Robert William
• Merino, Barbara Dubis
• Luker, William A.
• University of North Texas Place of Publication: Denton, Texas

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• Level: Doctoral
• Grantor: University of North Texas
• Name: Doctor of Philosophy
• Department: Department of Accounting
• Discipline: Accounting
• economic incentives
• regulatory standards

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• Environmental auditing.
• Petroleum industry and trade -- Accounting.
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Mobus, Janet Luft. Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries , dissertation , August 1997; Denton, Texas . ( https://digital.library.unt.edu/ark:/67531/metadc279042/ : accessed June 15, 2024 ), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu ; .

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Environmental Pollution in the Moscow Region According to Long-term Roshydromet Monitoring Data

• Published: 02 November 2020
• Volume 45 , pages 523–532, ( 2020 )

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• G. M. Chernogaeva 1 , 2 ,
• L. R. Zhuravleva 1 ,
• Yu. A. Malevanov 1 ,
• N. A. Fursov 3 ,
• G. V. Pleshakova 3 &
• T. B. Trifilenkova 3  

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Long-term Roshydromet monitoring data (2009–2018) on the pollution of the atmosphere, soil, and surface water are considered for the Moscow region (Moscow city within its new boundaries and the Moscow oblast). The air quality in the megacity (Moscow) and in background conditions (Prioksko-Terrasny Reserve) is compared.

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Izrael Institute of Global Climate and Ecology, 107258, Moscow, Russia

G. M. Chernogaeva, L. R. Zhuravleva & Yu. A. Malevanov

Institute of Geography, Russian Academy of Sciences, 119017, Moscow, Russia

G. M. Chernogaeva

Central Administration for Hydrometeorology and Environmental Monitoring, 127055, Moscow, Russia

N. A. Fursov, G. V. Pleshakova & T. B. Trifilenkova

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Correspondence to G. M. Chernogaeva .

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Russian Text ©The Author(s), 2020, published in Meteorologiya i Gidrologiya, 2020, No. 8, pp. 9-21.

About this article

Chernogaeva, G.M., Zhuravleva, L.R., Malevanov, Y.A. et al. Environmental Pollution in the Moscow Region According to Long-term Roshydromet Monitoring Data . Russ. Meteorol. Hydrol. 45 , 523–532 (2020). https://doi.org/10.3103/S1068373920080014

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Received : 06 February 2020

Revised : 06 February 2020

Accepted : 06 February 2020

Published : 02 November 2020

Issue Date : August 2020

DOI : https://doi.org/10.3103/S1068373920080014

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Why environmental accounting software is a game changer in high-emitting industries

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Specific features of the ecological functioning of urban soils in Moscow and Moscow region

Eurasian Soil Science

Urban soils (constructozems) were studied in Moscow and several cities (Dubna, Pushchino, and Serebryanye Prudy) of Moscow oblast. The soil sampling from the upper 10-cm-thick layer was performed in the industrial, residential, and recreational functional zones of these cities. The biological (the carbon of the microbial biomass carbon, Cmic and the microbial (basal) respiration, BR) and chemical (pHwater and the contents of Corg, heavy metals, and NPK) indices were determined in the samples. The ratios of BR to Cmic (the microbial respiration quotient, qCO2) and of Cmic to Corg were calculated. The Cmic varied from 120 to 738 μg C/g soil; the BR, from 0.39 to 1.94 μg CO2-C/g soil per hour; the Corg, from 2.52 to 5.67%; the qCO2, from 1.24 to 5.28 μg CO2-C/mg Cmic/g soil per h; and the Cmic/Corg, from 0.40 to 1.55%. Reliable positive correlations were found between the Cmic and BR, the Cmic and Cmic/Corg, and the Cmic and Corg values (r = 0.75, 0.95, and 0.61, respectively), as well...

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Soils and plants of Saint Petersburg are under the constant technogenic stress caused by human activity in in-dustrial, residential, and recreational landscapes of the city. To assess the transformed landscapes of various functional zones, we studied utility, housing, and park districts with a total area of over 7,000 hectares in the southern part of the city during the summer seasons of 2016-2018. Throughout the fieldwork period, 796 individual pairs of soil and plant samples were collected. A complex of consequent laboratory studies performed in an accredited laboratory allowed the characterization of key biogeochemical patterns of urban regolith specimens and herbage samples of various grasses. Chemical analyses provided information on the concentrations of polluting metals in soils and plants of different land use zones. Data interpretation and calculation of element accumulation factors revealed areas with the most unfavorable environmental conditions. We believe that a high pollution level in southern city districts has led to a significant degree of physical, chemical, and biological degradation of the soil and vegetation cover. As of today, approximately 10 % of the Technosols in the study area have completely lost the ability to biological self-revitalization, which results in ecosystem malfunction and the urgent need for land remediation.

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The main purpose of the present study was to monitor actual contamination levels and execute a comparative assessment of results in a mid-sized Hungarian city for two different years. The first citywide soil investigations were completed in 2011. In 2018, the most prominent properties (pH, CaCO3, texture, and trace metals Cd, Co, Cu, Ni, Pb, and Zn) were reanalyzed and were supplemented with mesofauna on selected sites. The available trace metal elements of urban soils showed the following tendency in 2011: Zn > Cu > Pb > Cd > Cr = Ni = Co. In 2018, the previous order changed to Zn > Pb > Cu > Cr > Cd = Ni = Co. Cd and Pb enrichments were found, especially near the M7 motorway. The comparison between 2011 and 2018 revealed soil contamination was, on average, higher in 2011. Soil microarthropod communities were sampled and assessed using abundance data and diversity measurements. Soil biological quality was evaluated with the help of the Soil Biological Qualit...

Mikhail Reshetnikov , Ngun Clement

A soil diagnosis of an urban territory Stepnoe (Saratov region) was conducted within the framework of soil research monitoring of inhabited localities with low levels of anthropogenic impact using chemical and microbiological analysis. Excess over maximum permissible concentration (MPC) of mobile forms of Cr, Zn and Cd were not observed within the researched territory. A universal excess over MPC of mobile forms of Ni, Cu and Pb was established which is most likely connected with anthropogenic contamination. It was discovered that, at the territory of the Stepnoe settlement, mobile forms of heavy metals compounds (HM) in most cases formed paragenetic associations with high correlation coefficient and despite this, an excess over MPC was not significant. This point to a common mineralogical origin of the elements inherited from the parent rock. The values of the total index of chemical contamination were not above 16, which puts the researched samples in a category with permissible contamination. The indices of the total number of heterotrophic bacteria, iron-oxidizing and hydrocarbon-oxidizing bacteria in most samples corresponded to normal indices for chestnut solonetsous and saline soils. In some samples, a deviation from the normal indices was observed justifying the impact of specific contaminants on the soil.

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The objective of the study was to determine properties of soils located within a city, and to assess the effect of anthropopressure on the accumulation of carbon and nitrogen in soils of Pruszków . a medium sized town in central Poland. Surface soil layers (0.20 cm) were collected at 36 sites. A total of 12 samples from lawns, 11 from allotment gardens, 9 from fields and 4 from fallow lands were subject to analysis. Lawns and allotment gardens were treated as central zone I . under strong pressure of anthropogenic factors, fields and fallow lands were treated as zone II . with potentially low level of anthropogenic influence. The statistical analysis showed significantly higher (p=0.008) amount of organic carbon (Corg) in lawns (mean 20.5 g·kg

For the first time, the quantitative geochemical data are given for urban soils of several groups of cities which differ in population. The content of chemical elements is considered as well as the specific ecological significance of soil contamination by these elements. The figures were established by authors on the base of average concentrations of chemical elements in the soils of more than 300 cities and settlements. The major part of data (sampling, analyses, and their statistical treatment) was obtained directly by authors as a result of special studies conducted for more than 15 years. The sufficiently numerous published materials of different researchers were also used. The greatest elements accumulation comparing with the Earth’s soils (tens of thousands of tons per 1 km2) is associated with an increase in the content of Ca and Mg. Considering the environmental significance of chemical elements accumulation in soils, we note the primary role of Pb and Zn in all groups of cities. Out from the rest pollutants it is necessary, first of all, to note As, Cu, and Cl, which are the main contaminants in four of six cities groups. In two groups of settlements, Cd and Co are important soil pollutants. In three groups, a considerable increase in the Ca content significantly modifies ecological–geochemical state of soils.

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FASB’s environmental credit rules recall crypto debate

Like crypto rules FASB recently finalized, the environmental credit accounting standards would provide specific guidance where GAAP is currently silent.

Dive Brief:

• The Financial Accounting Standards Board on Wednesday made a slew of technically tentative decisions to further shape new accounting standards for environmental credits it is developing, before voting 7-0 to tee up a draft of the rules for public comment. While the unanimous decision formally sets it on a path toward hoped-for finalization later this year, board members expressed split views on some of details of the guidance.
• Some members pushed back before the board decided to allow certain circumstances where companies can elect to value the credits using the fair value method, rather than the historical cost accounting method which is anticipated to be the more typical method used. The board approved new rules last year for crypto that also used the fair value method. Some board members said the potentially opaque environmental credit market could spark similar concerns raised by the young crypto market, in which it would be difficult for companies to accurately determine an EC’s fair market value. 
• “I did have some initial discomfort...in part because we had that discomfort when we talked about crypto,” Board member Christine Botosan said. However, she said the staff explained that environmental credits were different than crypto because they have to be registered in some way. “So I think there are other checks and balances out there for the organization that might not exist in the crypto world,” she said.

Dive Insight:

FASB decided to add ECs  to its technical agenda  in May of 2022. That move was a shift from 2019, when the board opted against addressing credits related to emissions trading and other environmental markets. Since that time environmental, social and governance issues have drawn increased attention from regulators, companies and investors. 

Last year the standard setter decided its new standards would apply to a variety of forms —  from credits to certificates, allowances and offsets  — that provide enforceable rights to credit for reducing or removing pollution such as carbon offset programs or renewable energy credits/certificates known as RECs, CFO Dive previously reported.

Exactly how it will impacts businesses and preparers of financial reports will depend on what the final rules look like after changes are made following the public comment period, Logan Kowcheck , audit senior manager at the accounting firm of Schneider Downs said in an interview.   

Kowcheck’s energy clients that generate environmental credits, which would be among the most likely companies to be subject to the proposed new treatment, seem to largely accept it as positive in that the standards will provide accounting guidance where currently there is none. Still, he said he expects more changes to the new standard before it is finalized and noted that the full impact it will have on companies subject to it will depend on what the finished rule looks like. "The devil is in the details," he said.

For now, the disclosures that will be required in the footnotes are among the elements of the proposed new rule that Kowcheck thinks are notable. "The requirement to disclose what the credits are in the [profit and loss statement]..is needed for a financial statement reader from a consistency and comparability standpoint if you're evaluating different companies," he said. "But the compliance requirements could get burdensome. This is something they're going to get a lot of comments on." 

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