Thus, the disclosure of reliable environmental perfor-
mance and costs data for the corporation, based on a solid information system that
consistently collects and aggregates financial and physical data, is vital. There also
is a trend from separate financial and sustainability reporting towards integrated
reports. Likewise, there is little merit in two separate information systems in an
organization, one for financial and cost accounting, the other for process techni-
cians, if “in principle” they should be the same, following the material flows
through the company.
Thus, the disclosure of reliable environmental perfor-mance and costs data for the corporation, based on a solid information system that consistently collects and aggregates financial and physical data, is vital. There also is a trend from separate financial and sustainability reporting towards integrated reports. Likewise, there is little merit in two separate information systems in an organization, one for financial and cost accounting, the other for process techni-cians, if “in principle” they should be the same, following the material flows through the company.
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