Περιβαλλοντική κοστολόγηση σε επίπεδο οργανισμού: η περίπτωση της κυνηγετικής ομοσπονδίας Μακεδονίας Θράκης

Abstract

This thesis performed an “experiment” to find out whether the method of environmental cost accounting can be used at hunting organizations in Greece for the improvement of their environmental performance. The empirical analysis was applied to the Hunting Federation of Macedonia and Thrace (HFMT). This Federation works for the management and protection of game species resources. Before performing the experiment, the present thesis examined whether environmental cost accounting practices are generally applied at the level of organization in Greece. Initially, the listed companies in the Athens Stock Exchange were studied, because they are considered as a representative sample of profit organizations in the country. Then, the research examined a large sample of nonprofit organizations to determine whether they follow similar practices. The experiment for HFMT assessed the positive and negative environmental effects caused by the operation of the organization and its environmental costs. Then, through an econometric model, it was examined whether its negative environmental impact can be reduced without sacrificing the positive environmental impact of the organization. Finally, the negative environmental impact of the 62 Hunting Associations of HFMT was researched. The associations were grouped into two clusters according to their negative impact on the environment. The results show non-implementation of environmental cost accounting at the organization level in Greece. At HFMT, the application of environmental cost accounting showed that it could be partly used to help the organization to work even better for the benefit of natural environment. However, environmental cost accounting does not reveal whether through HFMT’s operation the welfare of game species resources has been improved. Generally, the methodology of environmental cost accounting could be used to improve the environmental performance and accountability of all agencies related to the forestry science.