5.2 Financial accounting and the accounting
profession
In 1992, the European Union (EU) released a document entitled
Towards Sustainability as part of its Fifth Action Programme. One of
the suggestions of the Programme was for the accounting
profession to take a role in implementing costing systems that
internalise many environmental costs which were previously
ignored. Traditional financial accounting typically ignores social
and environmental costs and benefits because of issues associated
with such things as control. Specifically, the EU called for a
redefinition of accounting concepts, rules, conventions and
methodology so as to ensure that the consumption and use of
environmental resources are accounted for as part of the full cost
of production and reflected in market prices. 78 The rationale for
the EU’s proposal was that if prices reflected the full costs of
production, including environmental costs, then such costs would
flow through the various production and consumption cycles and,
as a result of the higher costs, there would be an inclination
towards more sustainable consumption patterns.
流畅一点，绝不要在线翻译。
里面的78两个数字省去。
若流畅翻译，150后再追加50分。想再加，但200是最高分的。谢谢。在线等。
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