Analysis on the Relationship between Green Accounting and Green Design for Enterprises

Sustainability

Jui-Che Tu²  Hsieh-Shan Huang¹ 

[1] Graduate School of Design, National Yunlin University of Science and Technology, Yunlin 640, Taiwan; E-Mail

关键词: green accounting;    product design;    green design;    sustainable development;   

DOI  :  10.3390/su7056264

来源: mdpi

【 摘 要 】

Green design is advocated and developed in response to the increasingly deteriorating global environment, but its implementation is only based on the morality of the entrepreneurs, without economic incentive and legal restraint. As a result, green design has not been widely adopted. In recent years, the European countries, the U.S., Japan, the UN and Taiwan have successively promoted environmental accounting guidelines and required enterprises to disclose environmental improvement information, so as to improve the environment through production that will unavoidably impact product manufacturing. How product design should respond to this trend is a concern of this study. This study adopted the KJ (Kawakita Jiro) method and the meta-research method to analyze the influence factors. Then, it was discussed whether green design is feasible. The results showed that the requirements of green accounting include: expanding corporate social responsibility, production cannot be exempted from environmental protection, the manufacturing of clean products can generate pollution, the external production cost should be internalized, the redesign to improve the product production process and packaging, reducing resource waste and implementing the (Reduce, Recycle, Reuse) 3R policy, lifecycle assessment for all assessments and developing environmentally-friendly products, which can be solved with green design.

【 授权许可】

CC BY   
© 2015 by the authors; licensee MDPI, Basel, Switzerland.