File(s) under permanent embargo
Environmental costing in capital investment decisions: electricity distributions and the choice of power poles
Australian electricity distribution businesses use a vast number of poles in their networks. In making their purchase decisions, they can choose between types of pole. It might come from an old‐growth forest or a plantation, or be made from cement, steel or fibreglass. This paper discusses how Australian electricity distribution businesses currently account (or fail to account) for the social and environmental implications of the production and use of power poles. The discussion highlights the many factors to be considered in a life‐cycle costing exercise. The paper provides suggestions for future practice which have implications not only for electricity distribution businesses, but for industry generally.
History
Publication title
Australian Accounting ReviewVolume
18Pagination
2-15ISSN
1035-6908Department/School
TSBEPublisher
Wiley-Blackwell Publishing AsiaPlace of publication
AustraliaRights statement
Copyright 2008 CPA AustraliaRepository Status
- Restricted