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Environmental costing in capital investment decisions: electricity distributions and the choice of power poles
journal contributionposted on 2023-05-20, 13:32 authored by Craig DeeganCraig Deegan
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.
Publication titleAustralian Accounting Review
PublisherWiley-Blackwell Publishing Asia
Place of publicationAustralia
Rights statementCopyright 2008 CPA Australia