5.2 Economic Value Added
An Economic Value Added statement restates the financial flows in the P&L to show which different stakeholder
groups benefited from those flows. It shows the economic value added to different stakeholders by the
organisation’s activities.
5.2經濟附加價值
經濟附加價值的聲明重申了資金流動的損益表顯示，不同利益關係人受益於那些流向。它顯示出不同利益關係人的經濟
附加價值該組織的業務。
Value Added Statements are an integral part of sustainability accounting as they enable organisations to
focus on returns to wider stakeholders as well as shareholders. They can be used to allow sustainability
targets to be defined in terms of how the wealth generated is to be shared amongst the various groups. They
allow sustainability performance to be benchmarked over time and across different organisations and sectors.
附加價值永續發展的會計報表的一個組成部分因為它們可以使企業能夠專注於恢復到更廣泛的利益關係人，以及主要是
以股東身份。這些可以被用來永續發展的目標來定義如何創造的財富是為了各團體中之間被共享。這些允許隨著時間的
推移，跨越不同的組織和部門的永續性績效的基準。
The Economic Performance Indicators in the Global Reporting Initiative are derived from a simple Economic
ii
Value Added Statement . A number of organisations are now regularly preparing and reporting using this format.
See for example BT, Novo Nordisk and South African Breweries (as illustrated in Table 2). Value added
statements are normally produced on the basis of sales less cost of sales. Using cash receipts minus cash
payments is a variant which can be susceptible to timing differences in cash flows. The SAB approach is cash
flow based.
在全球報告倡議組織的經濟績效指標都源於一個簡單的經濟增加值財務報表II。有幾個組織現在已經會定期採用這種格
式的編制和報告。見例如BT，Novo Nordisk公司以及南非釀酒廠（如表2所示）。附加價值報表通常是銷售額減銷售成
本的基礎上。使用現金收入減去現金支付是一個變數，可能是容易受到時間性差異的現金流量。SAB 的方法是現金流量
為基礎的。（SAB(Staff Accounting Bulletin) =美國證券交易委員會（SEC）第92號專門會計公報，是專門就環境會
計與報告問題的一份公報，主要涉及環境負債的確認計量與揭露問題和環境成本的確認問題。）
A more detailed pro forma of the economic value added statement is presented in Appendix 2.
更詳細的預估的經濟價值補充聲明見附錄2。
Table 2: Economic Impacts:Value Added Statement for South African Breweries for the year ended 31 March 2002
表 2：對經濟的影響：附加經濟價值聲明 2002 年 3 月 31 日止年度的南非釀酒
US$m Percentage change
Net cash generated (淨現金餘額)
Customers, consumers and investment income (客戶，消費者和的投資者)
Cash received by SAB for the supply of its products and services (所收
3,691
1.8%
到的現金來自SAB 所規範其產品和服務)
Cash returns on investments (投資的現金股利)
50
(7.4%)
Suppliers (供應商)
Cash payments outside the Group for materials, facilities and services
purchased (以現金支付以外的購買材料，設備和服務)
(1,622)
(2.2%)
Group value added (組織的附加價值)
2,119
5.0%
Distribution of value added (附加價值的分配)
Remunerate employees for their services (支付薪資費用)
408
(3.1%)
Pay direct and excise taxes to state treasuries (支付直接稅和消費稅)
858
0.4%
Provide lenders with a return on borrowings (提供借款與借款利息)
112
47.4%
Provide shareholders with cash dividends (支付給股東現金股利)
270
8.9%
Corporate social investment (企業的社會投資)
7
(22.2%)
Cash retained in the business to fund future growth (現金保留在企業經營
464
13.2%
上未來的成長提供資金)
2,119
5.0%
Source: South African Breweries plc Corporate Accountability Report 2002:12
資料來源：南非釀酒 PLC 的企業責任報告書 2002 年 12 月
An Economic Value Added statement, such as Table 2, by itself does not give the users of the accounts a full
basis for understanding an organisation’s economic impact. Best practice with sustainability reporting would
be to provide a relevant and objective interpretation of the disclosed figures.
經濟附加價值的聲明，如表 2，單獨存在時，沒有給使用者帶來益處，須了解企業的經濟的影響的完整的基礎。最好的
做法將其所揭露的的數字能提供相關和客觀的解釋作為永續發展報告。
5.3 Environmental Value Added
The P&L Account can also be re-stated to draw out environmentally related costs and benefits which would
otherwise remain hidden in the financial accounts. The presentation of company wide environmental costs and
benefits is sometimes referred to as an Environmental Financial Statement (EFS).
5.3 環境附加價值
損益表的帳戶也被重新編製，其隱藏而未被揭露的財務報表與環境有關的成本和收益。有時被稱作環境的財務報表（EFS）
用來介紹公司範圍內的環境成本和效益。
The EFS is basically an aggregated cost-benefit statement that attempts to collate and report, in a single
statement, total environmental expenditure and any associated financial savings achieved as a result of that
expenditure over the particular accounting period under review. The statement aims to capture all relevant
items of environmentally related expenditure, irrespective of which department or cost centre incurred them,
and to match the expenditure with associated financial benefits or savings. Environmental costs may be
investments in fixed assets (manufactured capital) or operational expenses. Environmental benefits may arise
from cost savings; environmental grants; taxes avoided or revenues generated. Environmental taxes (e.g.
landfill tax, climate change levy etc) to discourage poor environmental performance and tax breaks (e.g.
enhanced capital allowance for energy efficiency investments) to reward good environmental practices are
likely to become more common. In other cases, some materials will become more costly or even banned for
iii
environmental reasons .
EFS 基本上是一種匯總成本 - 效益的重編，試圖整理及報導，在每一個環節，環保支出總額和任何相關的財務節約是
由於在特定會計期間的收支取得，重編主旨在以獲得所有與環境相關的支出項目，而不管哪個部門或成本中心，使他們
和相關的經濟利益或節約符合的收支。在環境問題上所付出的代價可能是固定資產收支（資本）和營運上收支。可能產
生的環境效益節約成本，環保補助金、避免或產生收入稅、環境稅（如垃圾填埋稅，氣候變化稅等）
，以阻止惡劣環境
可能性和稅收減免（如加強能源效率的投資資本免稅額）進行獎勵良好的環保措施有可能變得更加普遍。在另一些情況
下，某些材料將變得更加昂貴，甚至被禁止因環境原因㈢
。
The re-statement of environmentally related costs and benefits can be presented in a variety of different
formats and levels (organisation-wide, by department, project or product). A detailed pro forma of an
environmental financial statement is presented in Appendix 3.
可能是在各種不同的格式和各級層次（組織範圍內的，按部門，項目或產品）的的重編與環境有關的成本和收益。一份
詳細的預估環境的財務報表見附錄 3。
An example of an EFS in practice is provided by Baxter Healthcare Corporation. They have produced and reported
a company wide statement of environmental costs and benefits since 1995. The Company reports that their
experience makes a powerful bottom line argument for environmentally responsible corporate behaviour that
should appeal to companies that have yet to make environmental issues a priority. Table 3 presents the company
wide statement of environmental costs and benefits for the years 2000 and 2001.
EFS 在實際的一個例子是百特醫療用品公司。其報告為公司的陳述，自 1995 年以來，環境成本和效益。該公司的報告
經驗使公司得到一個強大的方法，對環境負責的企業行為，應當向公司尚未作出環境問題的優先。表 3 列出了 2000 年
和 2001 年在公司範圍內的環境成本和效益陳述。
The Baxter approach requires an organisational commitment to a revised and expanded management accounting
system which can identify not just environment related costs but also related benefits and the life-span
of those benefits. Companies wishing to adopt the Environmental Value Added approach are advised to pilot
the methodology at the facility or production unit level so that the practicality of the approach, and its
benefits, can then be demonstrated (and sold) elsewhere in the organisation.
百特的方法需要一個組織承諾的修訂和發展的管理會計系統，可同時識別不只是環境相關的成本，而且有關的效益和壽
命的那些好處。公司希望通過環境附加經濟法的建議試驗的方法，有關設施或製造生產單位，因此，該方法實際性，及
其產生的效益，就可以被證明（銷售）在組織中的其他部分。
Table 3: Baxter Health Care: Environmental Financial Statement Showing Estimated
Environmental Costs and Savings Worldwide ($m) (Amended) 2001
(表3：百特醫療保健：環境估計環境成本和節約全球（百萬元）（修訂），2001年的財務報表顯示)
ENVIRONMENTAL COSTS (環境成本)
Costs of Basic Program (成本的基本程序)
Corporate Environmental: General and Shared Multidivisional Costs (企業環境：通用和共享
的M型成本)
Auditors and Attorneys’ Fees (審計人員及律師費)
Corporate Environmental – Engineering (企業環境 – 工廠)
Environmental Professionals and Programs (環境專家和項目)
Packaging Professionals and Programs for Packaging Reductions (減少包裝的專業人員和程序)
Pollution Controls: Operations and maintenance (污染控制：操作和維護)
Pollution controls: Depreciation (污染控制：折舊)
Total Costs of Basic Program (總成本的基本程序)
Remediation, Waste and Other Response Costs (整治，廢水和其他相應成本)
Attorneys’ Fees for Cleanup Claims (清理債權的律師費)
Settlement of Government Claims (政府的索賠結算)
Waste Disposal (廢物處置)
Environmental Taxes for Packaging (包裝的環保稅)
Remediation/Cleanup – On-site (修復/ - 現場清理)
Redemiation/Cleanup – Off-site (矯正/清除 - 場外)
Total Remediation, Waste and Other Response Costs TOTAL ENVIRONMENTAL COSTS (總修復，廢
物和其他應對成本合計環境成本)
2000
$m
1.6
0.6
0.4
5.6
1.1
2.6
0.9
13.0
0.1
0.0
10.2
1.0
0.5
0.0
12
25
1.6
0.5
0.4
6.0
0.4
3.9
1.0
14.0
0.1
0.0
8.4
1.1
1.1
0.1
11
25
ENVIRONMENTAL SAVINGS (環保節能)
Ozone Depleting Substances Cost Reductions (消耗臭氧層物質降低成本)
Hazardous Waste Disposal Cost Reductions (危險廢物處置成本降低)
Hazardous Waste Material Cost Reductions (危險廢物材料降低成本)
Nonhazardous Waste Disposal Cost Reductions (非危險廢物處置成本降低)
Nonhazardous Waste Material Cost Reductions (非危險廢物材料降低成本)
Recycling Income (回收收入)
Energy Conservation Cost Savings (節能節約成本)
Packaging Cost Reductions (降低包裝成本)
Water Conservation Cost Savings (水土保持節約成本)
TOTAL ENVIRONMENTAL SAVINGS (環保節能總額)
As % of the costs of basic program (作為基本方案的成本的％)
TOTAL COSTS IN REPORT YEAR (報告年度的總成本)
SUMMARY OF SAVINGS (摘要節省金額)
Total Report-Year Environmental Savings (總額報告 -年度環保節能)
Cost Avoidance in Report-Year from efforts initiated in the 6 years prior to Report Year.
(在6年的努力開始之前的報告年度，在報告 -年度成本。)
TOTAL INCOME, SAVINGS AND COST AVOIDANCE IN REPORT YEAR (總收入，節省和成本迴避報告年度)
0.0
(0.3)
0.0
(0.5)
(9.8)
8.2
3.2
2.5
0.1
3
23%
25
0.1
0.9
1.1
0.0
2.1
7.0
2.8
1.3
0.1
15
107%
25
3
53
56
15
60
75
For practical guidance on preparing an Environmental Financial Statement, see CIMA and Forum for the Future
(2002). Also refer to Envirowise (a government programme offering practical advice to business) Using
Environmental Management Accounting to Increase Profits: A Good Practice Guide, 2002.
有關財務報表編制環境的實用指導，請參閱的 CIMA 和論壇的未來“（2002 年）。另請參閱 Envirowise 環境管理會計（政府計劃提供
實際諮詢的業務）來增加利潤：2002 年的良好做法指南。