A full cost environmental accounting experiment

A lack of appropriate measurement techniques has constrained full cost environmental accounting (FCEA) experimentation. Yet, there has been little research on the applicability of valuation techniques recently developed by environmental economists within FLEA frameworks. This paper examines a reporting experiment using these valuation techniques that was undertaken by an Australian Government Department managing publicly owned forests. The FCEA experiment was ultimately not successful. However, the implementation experiences of the Department including the reactions of its managers and stakeholders provide an opportunity to critically reflect on the experimental outcomes to extend the current empirical knowledge of corporate social responsibility reporting. Such critical reflection has not been common in past FCEA experimentation. © 2005 Elsevier Ltd. All rights reserved.

Approaches to environmental noise policy in Australia

Australia is a federation of six states and two territories. Legislation for environmental noise is the responsibility of each of the Australian states and territories. The Federal government has the responsibility for national issues such as aircraft noise and also to encourage harmonisation of the legislation and regulations among the states and territories. For some decades there has been a document on environmental noise produced by Standards Australia but it is up to each state or territory to call up part or all of this Standard. For general environmental noise some states use comparison with background as the criteria while others define the criteria levels based on land use zones. Both approaches have their advantages and drawbacks. This paper will compare and contrast the different legislation and regulations and discuss the issue of 'cross border' disputes.