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首页> 外文期刊>Asian Journal of Sustainability and Social Responsibility >Industry 4.0 and environmental accounting: a new revolution?
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Industry 4.0 and environmental accounting: a new revolution?

机译：工业4.0与环境核算：一场新的革命？

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Abstract The paper seeks to examine how, through environmental accounting, the broader context of corporate sustainability could be incorporated into the developing vision for Industry 4.0, the fourth industrial revolution. An argument is developed that through engagement of the profession environmental accounting could be enhanced and could piggy-back at little extra cost on large actual and potential investments being made in Industry 4.0 infrastructure designed for digitisation of business. Industry 4.0 could be used successfully as a basis upon which to leverage both external environmental accounting and environmental management accounting. A new academic research program is suggested aimed at establishing how Industry 4.0 might facilitate more accurate, high quality, real time environmental management accounting and external environmental reporting in relevant sectors, company sizes, across different management roles and collaborative settings, as well as in supply and value chains. Ways are outlined in which accountants, professional associations and government can help capture the benefits of Industry 4.0 for environmental accounting. These include education and training opportunities and building on efficiency and lower cost notions which are a key part of Industry 4.0. This innovative paper provides first research into the potential of current and expected large investments throughout the world in Industry 4.0 to provide a foundation for improvements in corporate sustainability through greater take up of environmental accounting.
机译：摘要本文旨在研究如何通过环境会计将公司可持续发展的更广泛背景纳入第四次工业革命工业4.0的发展愿景。有人争辩说，通过从事该行业，可以加强环境核算，并且可以花很少的额外费用在为企业数字化设计的工业4.0基础设施中进行大量的实际和潜在投资。工业4.0可以成功地用作同时利用外部环境会计和环境管理会计的基础。建议一项新的学术研究计划，旨在确定工业4.0如何促进相关部门，公司规模，不同管理角色和协作环境以及供应方面更准确，高质量，实时的环境管理会计和外部环境报告。和价值链。概述了会计师，专业协会和政府可以帮助抓住工业4.0的环境会计优势的方法。其中包括教育和培训机会，以及建立在效率和低成本观念上的知识，这是工业4.0的关键部分。这份具有创新意义的论文首次研究了全球在工业4.0中当前和预期进行的大量投资的潜力，从而为通过更大程度地采用环境会计来改善公司的可持续性奠定了基础。

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