Cleaner technologies should be treated as normal capital invesment not as environmental investment ?
The investment was made mainly for economic reasons
It is difficult to determine exactly the environmental element
Cleaner technologies are thereby automatically capitalized over their useful life and do not need to be expensed immediately.
A further incentive may be that, as they do not appear under the heading of envionmental management costs, the belief that environmental protection is invariably associated with costly investments becomes more and more untenable.Still investment in cleaner technologies should be mention in the notes to the financial and , as they are the core element of any solution consisting of prevention rather than treatment.