Cases concerning Yuhan-Kimberly's environmental accounting
jae-yeon Jeong1 and jong-dae Kim2, (1)kangwon national university, South Korea; (2)chungbuk national university, South Korea
Yuhan Kimberly Co. Ltd. was established by the Yuhan Corp. and Kimberly-Clark in 1973. It is very well known for its proactive environmental activities, and it has been awarded by many institutions and organizations for its superb environmental performances. It joined the environmental accounting project initiated by the Ministry of Commerce, Industry and Energy in 2001. The main task of the project team was to align its environmental accounting system with the guideline(draft) prepared by the Korean Ministry of Environment. The result of rearrangement and recalculation of environmental costs of its Kim-Cheon site shows that its environmental costs amount to 2.5 bil. Korean Won in 2001. The task force team is working on the YK's costing system with a view to introducing the Material Flow Cost Accounting system.

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