MA0A0101 翁暐涵
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6. External Flows: Extending the P&L Account
外部流動:擴充P/L帳戶
Sustainability accounting extends the traditional
accounting boundaries to take into account
environment, social and economic costs (and benefits)
that accrue to the full range of stakeholders.
永續會計擴展了傳統的會計界限，採取了考慮環
境，社會和經濟成本（福利）和所有與利害關係
人有關的事物。因此，在私人利益和成本間及產
生了差距。
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Stress has impacts both inside an organization e.g.
through lost productivity, outside an organization
e.g. the quality of life of the employee and family.
壓力會影響組織的內外部，內部如生產率的損
失而外部則為員工和家庭的生活品質。
The impact to the organization is internalized as
lost productivity and could be drawn out in a
Social Financial Statement.
對組織的影響可以內化為喪失生產力而且可能
對社會的財務報表影響很久
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These impacts are evaluated in financial terms
where possible.
在可能的情況下評估這些在財務方面的影響
There are essentially 4 steps in the preparation of
external cost accounts:
在準備外部成本帳戶有四個基本的步驟:
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1. Scoping impacts:劃定影響範圍
Ideally a stakeholder approach should be used to
identify all significant environmental, social and
economic impacts associated with the
organizations' activities.
理想情況下，一個利害關係人的做法應該被用
來辨別所有對組織活動有影響的重要環境，社
會和經濟面。
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A full life-cycle approach will scope upstream
impacts (associated with the supply of products
and services); downstream impacts (associated
with the use, disposal or remanufacture of
products) and at the operational level (associated
with the manufacture and distribution of the
product).
一個完整的生命週期方法可以描繪出上游面
(與產品供給和服務相關); 下游面(與使用、處
置和再製造產品相關)和操作面(與製造和分攤
產品有關)
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2. Determining boundaries: 確定界線
This involves prioritizing what impacts to account
for and what impacts to consciously exclude. This
is an important decision having a significant
impact on the estimation of sustainable profits.
這涉及到要給什麼帳戶及哪方面須排除的先後
次序。對有重大影響可持續利潤的估計是個非
常重要的決定。
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3. Monetary valuation of impacts
影響於貨幣評價
Methods to assign monetary values to environmental
impacts have been developed over the past decade
and are increasingly accepted both within
government and corporate circles.
在過去的十年中已發展貨幣對環境影響評價的方
法且被越來越多政府和企業各界接受。
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For example, measures to prevent or reduce
social impacts could be regarded as a form of
avoidance cost.
舉例來說，測量預防或減少社會影響可被當
作是避免成本的一種形式
Likewise, compensation to affected parties could
be regarded as a form of restoration cost.
同樣，補償受影響的各界可被視為某種形式
的修復成本
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4. The Triple Bottom Line: Calculating
Sustainable Profit
三重底線:計算可持續利益
Whilst companies ‘add value’ through their
activities they also extract value for which they do
not pay.
雖然公司透過他們的活動增加價值，他們也能
在不付出任何代價的情況下增加價值。
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Financial profit is a measure of value added for the
organization – but traditional profit and loss
accounts do not take account of external
environmental, social and economic.
財務利潤對組織來說是測量價值增加的方法，
但傳統的收益和費損帳戶不考慮外部環境，社
會和經濟成本
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Box 1: Full Cost Accounting 完全成本會計
Tier 0: Usual Costs 第0層:一般成本
Includes direct and indirect costs usually associated
with the project of both a capital and revenue nature.
包括直接成本和間接成本通常與資本和收益性質
的項目有關。
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Tier 1: Hidden Costs 第一層:隱藏成本
These are additional costs that are usually found in
overheads/general accounts.
這些額外的成本，通常是在製造費用/一般帳戶。
They would include regulatory and health, safety
and environmental management systems – both
capital and revenue in nature.
他們包括監督和健康，安全和環境管理體系 –
兩者皆為資本和收入的性質。
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Tier 2: Liability Costs 第二層:負債成本
They may emerge depending on circumstances (for
example, if the law changes) and their likelihood
can be estimated. Such costs include fines, future
clean up costs and regulatory costs associated with
a project.
他們可能會取決於以下的情況（舉例來說，如
果法律改變）和他們可被估算的可能性來產生。
這些成本包括與項目有關的罰款，未來的清理
成本和管理成本
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Tier 3: Less Tangible Costs
第三層:較少有形成本
These costs and benefits could include the loss/gain
of goodwill arising from a project; changing
attitudes of suppliers, customers, and employees;
and advertising/image.
這些成本和收益可能包括從一個計畫所產生的
商譽損失/收益;改變對供應商，客戶和員工和廣
告/形象的態度
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Tier 4: Sustainability Focused Costs
第四層:可持續發展重點成本
Costs that would be incurred if a sustainability
focused approach was taken to a project or
organizational performance. Costs to ensure zero
environmental (and social) effect could be estimated.
如果一個可持續的重點做法被放到一項計畫或組
織的績效，成本將產生。確保環境(和社會)效果
的成本將可被估計
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