Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/91457
Type of publication: Tezės kituose recenzuojamuose leidiniuose / Theses in other peer-reviewed publications (T1e)
Field of Science: Ekonomika / Economics (S004)
Author(s): Stončiuvienė, Neringa;Klimienė, Gintarė
Title: Assessment of environmental costs efficiency in service stations
Is part of: International conference on food and agricultural economics [elektroninis išteklius]: proceedings book (full texts-abstracts-posters), 27th -28th April 2017, Alanya Alaaddin Keykubat University, Turkey. Alanya: Alanya Alaaddin Keykubat University, 2017
Extent: p. 278
Date: 2017
Keywords: Environmental costs;service station;social benefits;financial efficiency
ISBN: 9786056581465
Abstract: Environmental pollution problems are increasing rapidly with the worldwide acceleration of economic and technological development. Service stations are among the polluters, which are required to bear social responsibility in respect of consumers and society as well as taking steps to prevent contamination of the environment or to minimize the harm caused to the environment. In order to assess the social and financial efficiency of environmental costs incurred by service stations, a model for assessment of environmental costs for service stations was prepared. The formation of the model was based on the following criteria: to assess whether environmental costs has been incurred on a voluntary or compulsory basis; to assess whether the costs return in the form of direct financial benefits or in the form of indirect social and/or financial benefits. The methodology is implemented in five steps: analysis of activities of the service station; identification of environmental threats and actions aimed at their mitigation; identification of environmental costs; identification of financial expression of environmental costs; efficiency assessment of environmental costs. There are different kinds of environmental costs and therefore it is appropriate to analyse them in groups. These groups are: preventive costs; costs of restoring environmental functions; compensatory costs; mandatory costs; voluntary costs. Direct financial benefits are calculated using financial indicators, e.g., investment payback period in years, reduction of the tax burden as a result of environmental costs incurred. Social benefits come through future benefits, goodwill, and image of a responsible company. Model of assessment of environmental costs efficiency was validated in terms of environmental efficiency of expenditure in a service station N.[...]
Internet: http://ageconalanya.com/ICFAEC%202017%20proceeding%20book.pdf
http://ageconalanya.com/ICFAEC%202017%20proceeding%20book.pdf
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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