IGreen accounting, eyaziwa nangokuthi iaccounting yezemvelo noma iecoaccounting, isho ukufakwa kwezindleko zemvelo kanye nezinzuzo ekubalweni kwezimali okujwayelekile. Injongo yegreen accounting iwukunikeza umbono ocacile, ophelele womthelela wenhlangano kwezemvelo ngokuhlanganisa izici zomnotho, zezenhlalo, nezemvelo ekuthathweni kwezinqumo.

Isidingo sendlela ebanzi yokubala imali seyibaluleke kakhulu, okuholele ekuthuthukisweni nasekusetshenzisweni kwezinqubo zokubala eziluhlaza njengoba ukukhathazeka komhlaba wonke ngokucekelwa phansi kwemvelo kanye nokushintsha kwesimo sezulu kwanda.

Umqondo weGreen Accounting

Emqondweni wayo, igreen accounting izama ukuxhumanisa ukusebenza kwezimali nokuphathwa kwemvelo. Iyaqaphela ukuthi imvelo inikeza izinkonzo ezibalulekile njengomoya ohlanzekile, amanzi, nomhlabathi ovundile, ezibalulekile enhlalakahleni yomuntu kanye nemisebenzi yezomnotho.

Kodwake, amasistimu wokubala wendabuko avame ukunganaki ukuncipha kanye nokuwohloka kwalezi zinsiza zemvelo. IGreen accounting ifuna ukubhekana nalezi zikhala ngokunikeza amanani emali ezimpahleni nasezinsizeni zemvelo. Le ndlela ivumela amabhizinisi nabakhi bezinqubomgomo ukuthi baqonde kangcono izindleko zangempela zemisebenzi yabo, okuhlanganisa kokubili izinzuzo eziqondile zezomnotho kanye nomthelela ongaqondile kwezemvelo.

Umsuka kanye Nokuvela Kwezibalo Eziluhlaza

Umqondo wokubalwa kwezimali oluhlaza wavela ngasekupheleni kwekhulunyaka lama20, njengoba izindaba zemvelo ezifana nokungcoliswa komhlaba, ukugawulwa kwamahlathi, nokulahlekelwa kwezinhlobonhlobo zezinto eziphilayo zaqala ukunaka umhlaba wonke. Ngeminyaka yawo1980 kanye nawo1990, izinhlangano zamazwe ngamazwe eziningana, kuhlanganise neNhlangano Yezizwe Ezihlangene kanye neBhange Lomhlaba, zaqala ukuhlola izindlela zokuhlanganisa ukucatshangelwa kwemvelo kuzinhlaka zezomnotho.

Ngonyaka ka1993, iUN yethula Isistimu Yokubalwa Kwezemvelo Edidiyelwe Nezomnotho (SEEA), eyanikeza indlela emisiwe yokulinganisa umthelela wemvelo wemisebenzi yezomnotho kusetshenziswa kokubili idatha ebonakalayo kanye nezezimali.

Izinhlobo ZeGreen Accounting

IGreen accounting ingasetshenziswa emazingeni ahlukene:

  • ICorporate Environmental Accounting:Lolu hlobo lugxile ezinkampanini nasezinhlanganweni. Kuyabasiza ukuthi babone futhi behlise imithelela yabo kwezemvelo.
  • IAccounting Kazwelonke Yezemvelo:Lokhu kuhilela ukufaka impahla yemvelo nezikweletu kumaakhawunti kazwelonke wezwe.
  • Ukubalwa Kwezimali Komuntu ngamunye noma Kwekhaya: Kubandakanya ukulandelela ukusetshenziswa kwezinsiza zomuntu siqu noma zasendlini kanye nokukhishwa kwekhabhoni.
Izici Eziyinhloko ZeGreen Accounting

IGreen accounting ihlanganisa:

  • Ukulinganiswa kwezimali kwezimpahla nezinsiza zemvelo.
  • INatural capital accounting.
  • Ukuhlolwa komjikelezo wempilo wemikhiqizo namasevisi.

Izinzuzo ZeGreen Accounting

  • Ukwenziwa Kwezinqumo Okuthuthukisiwe: IGreen accounting inikeza ulwazi olubalulekile mayelana nemithelela yezemvelo ukuze kusekelwe ukuthathwa kwezinqumo okungcono.
  • Ukuthobela Imithetho Yendawo:Kusiza izinkampani ukuthi zihlangabezane nezidingo zokulawula.
  • Ukusimama kanye Nokukhula Kwesikhathi Eside:Kusekela amamodeli amabhizinisi akhuthaza ukusimama kwesikhathi eside.

Izinselele ZeGreen Accounting

Izinselele zihlanganisa:

  • Ubunzima bokunikeza inani lemali ezimpahleni nasezinsizeni zemvelo.
  • Ukutholakala kwedatha nezinkinga zokuqoqwa.
  • Izindleko eziphezulu zokuqalisa izinkampani ezincane.

Ukunweba Iqhaza LeGreen Accounting

IGreen accounting iyingxenye yenhlangano enkulu ehloselwe ukuhlanganisa ukuthuthukiswa komnotho nokulondolozwa kwemvelo kanye nokulingana komphakathi. Kubalulekile ekubikeni kweCSR (Isibopho Somphakathi), iESG (Ezemvelo, Ezenhlalakahle, Nokuphatha), futhi ihambisane Nezinjongo Zokuthuthukiswa Okusimeme zeUN (amaSDG.

CSR kanye neGreen Accounting

Ukuzibophezela komphakathi (CSR) kuhilela ukuziphatha kahle nokucabangela umthelela wenkampani emphakathini kanye nemvelo. IGreen accounting isekela iCSR ngokuhlinzeka ngedatha yokubika ukusebenza kwemvelo kanye nokubonisa ukuziphendulela kwenkampani.

Ukubika kweESG kanye nokubalwa kwezimali okuluhlaza

Ukubika kwezemvelo, okomphakathi, kanye nokubusa (ESG) sekuya kuba semqoka kubatshalizimali. Ukubalwa kwezimali okuluhlaza kuyingxenye ebalulekile yeESG, ikakhulukazi ekulinganiseni izici zemvelo ezifana nokukhishwa kwekhabhoni, ukusebenza kahle kwezinsiza, nokulawulwa kokungcoliswa kwemvelo.

amaSDG kanye neGreen Accounting

IGreen accounting ibalulekile ekufezeni izinjongo eziningi zeUnited Nations'Sustainable Development Goals (SDGs), ikakhulukazi lezo ezigxile esenzweni sezulu, amandla ahlanzekile, kanye nokusetshenziswa nokukhiqiza ngendlela efanele. Ngokuhambisana namaSDGs, izinkampani zingafaka isandla emizamweni yokusimama komhlaba.

Iqhaza Lobuchwepheshe KuGreen Accounting

Ukuthuthuka kwezobuchwepheshe kube nomthelela omkhulu kuukusebenza kwegreen accounting. Ukuqamba okusha okufana nedatha enkulu, iAI, iblockchain, necloud computing kwenze kwaba lula ukulandelela nokuphatha idatha yezemvelo.

Idatha Enkulu Nezibalo Zemvelo

Idatha enkulu inika amandla ukulandelela ngesikhathi sangempela kwemithelela yemvelo efana nokusetshenziswa kwensiza, ukukhishwa kwekhabhoni, nokwenza udoti. IAI nokufunda komshini kuqhubeza phambili kuthuthukisa ikhono lokubikezela imithelela yemvelo nokuthuthukisa amasu okusimama.

Blockchain and Transparency

IBlockchain isetshenziswa ekubaleni okuluhlaza ukuze kuqinisekiswe ukubonakala nokulandeleka kudatha yemvelo, ikakhulukazi ezindaweni ezifana nekhredithi yekhabhoni nezitifiketi zamandla avuselelekayo.

Iqhaza Lohulumeni Ekukhuthazeni Ukubalwa Kwezimali Eziluhlaza

Ohulumeni badlala indima enkulu ekukhuthazeni ukubalwa kwezimali okuluhlaza ngemithetho, izinxephezelo, nezinhlelo kazwelonke zokubalwa kwezemvelo. Bakha uhlaka olukhuthaza noma olugunyaza amabhizinisi ukuthi ahlanganise izindleko zemvelo ekuthatheni izinqumo kwezezimali.

Izinhlaka Zokulawula Nezidingo Zokubika

Ohulumeni bangasebenzisa imithetho edinga izinkampani ukuthi zibike imithelela yemvelo. Le mithetho igqugquzela amabhizinisi ukuthi asebenzise igreen accounting.

Izisusa Zemikhuba Yebhizinisi Esimeme

Ohulumeni bangahlinzeka ngokukhuthaza kwezezimali njengamakhredithi entela noma izibonelelo ezinkampanini ezisebenzisa izinqubo zebhizinisi ezizinzile, ezikhuthaza ukusetshenziswa kwezinhlelo zokubala eziluhlaza.

IGreen Accounting Yomkhakha Womphakathi

Ohulumeni bangahola ngokuba yisibonelo ngokuthatha igreen accounting ekuphathweni kwemboni yomphakathi. Izinhlaka zokubala zikazwelonke ezifana neSEEA zisiza ukulandelela imithelela yezemvelo ngezinga elikhulu.

Izinselele Namathuba Okugcinwa Kwezimali Okuluhlaza Kumongo Womhlaba Wonke

Ngenkathi igreen accounting iqhubeka, izinselele ezifana nokushoda kokulinganisa, ubunzima bokuqoqwa kwedatha, nokulinganiswa kwezimpahla zemvelo ezingamaketheki. Kodwake, ziphinde ziveze amathuba okuqamba izinto ezintsha, ikakhulukazi ngobuchwepheshe nokusebenzisana namazwe ngamazwe.

Ukumisa nokuvumelana

Ukuthuthukisa izinhlaka ezijwayelekile zokubalwa kwezimali kuzothuthukisa ukuvumelana, ukuqhathaniseka, kanye nokungafihli ekubikweni kwemvelo kuzo zonke izimboni nezifunda.

Ukuthuthukisa Ukuqoqwa Kwedatha Nokutholakala

Ubuchwepheshe obufana nezinzwa, izithombe zesathelayithi, necloud computing kuthuthukisa ukutholakala kwedatha, okubalulekile ekubaleni okusebenzayo okuluhlaza. Ohulumeni bangasiza futhi ngokunikeza ukufinyelela kudatha yomphakathi yemvelo.

Ukwazisa Izimpahla Nezinsiza Zemvelo Okungezona Ezimakethe

Ukuthuthukisa izindlela zokunikeza ngokunembile amanani emali ezimpahleni zemvelo ezingezona ezimakethe namasevisi kuseyinselele kodwa kubalulekile ekubaleni okuphelele kokuluhlaza.

Isiphetho: Ikusasa LeGreen Accounting

IGreen accounting iyithuluzi elibalulekile lokuhlanganisa ukucatshangelwa kwemvelo ekuthathweni kwezinqumo kwezomnotho nezamabhizinisi. Ngokufaka izindleko zemvelo ngaphakathi kanye nokuhambisana nezinhlelo zokusimama okubanzi ezifana neCSR, iESG, namaSDG, ukubalwa kwezimali okuluhlaza kusiza izinhlangano ukuthi zenze inani lesikhathi eside kuyilapho zikhuthaza ukunakekelwa kwemvelo.

Ikusasa lokubala eliluhlaza lizoncika ekusungulweni okusha kwezobuchwepheshe, ukubambisana kwamazwe ngamazwe, kanye nokuthuthukiswa kwezinhlaka ezimisiwe. Njengoba lezi zitayela ziqhubeka nokuvela, ukubalwa kwezimali okuluhlaza kuzodlala indima ebalulekile ekudaleni umhlaba ozinzile, oqinile, nonempumelelo.