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CES on plastic pollution control

Section B: Environmental management accounting practices in a firm
S/N Statements SD D N A SA
1.1 Corporate environmental strategy of firm:
1.1.1 Our organization values environmental sustainability.
1.1.2 Environmental concerns are included in the company’s strategic planning mechanism.
1.1.3 Environmental aims are tied to the organization’s strategic objectives.
1.1.4 Environmental problems are often taken into consideration while developing new goods.
1.1.5 The present financial management/costing system provides the organization with the
information needed to analyze environmental costs.
1.2 Environmental related activities:
1.2.1 The organization regulates environment-related expenditures.
1.2.2 The organization allocates environmental expenses to industrial processes.
1.2.3 The organization assigns environmental costs to products.
1.2.4 The organization creates an environment-related expenditure account when making
decisions.
1.2.5 The organization utilizes a cost of sustainability account.
1.2.6 The organization improves costs related to environmental control.
1.3 Perspectives of environmental management accounting:
1.3.1 The existing management accounting system discloses environmental information.
1.3.2 Proper accounting methods are provided when dealing with a particular issue related to
the environment.
1.3.3 The organization conducts environmental impact audits to examine the organization’s
influence on the environment arising from economic activity.
1.3.4 The organization reports environmental information to external stakeholders.
Abbreviations: SD: Strongly disagree (1); D: Disagree (2); N: Neutral (3); A: Agree (4); SA=Strongly agree (5)

Section C: Plastic pollution control
S/N Statements SD D N A SA
2.1 Plastic pollution control within the firm:
2.1.1 The majority of the items created have a brief life.
2.1.2 Most of our short-lived items are constructed of plastic.
2.1.3 Our finished items are packed using single-use plastic packaging.
2.1.4 The organization supports several plastic recycling designs.
2.1.5 Customers are encouraged by the company to adopt environmentally
responsible activities.
2.1.6 Minimizing plastic waste also requires an effort from the customer.
Abbreviations: SD: Strongly disagree (1); D: Disagree (2); N: Neutral (3); A: Agree (4); SA: Strongly Agree (5)

Volume 22 Issue 1 (2025) 97 doi: 10.36922/ajwep.7089