The environmental issue on the Dutch political market

Abstract

In a search for solutions to ecological issues, the concept of company-wide environmental control (CWEC) has been developed in The Netherlands. Within this integral approach to corporate pollution control, notions like environmental reporting, materials registration, green accounting and environmental auditing play a prominent role. These notions are being fiercely debated and negotiated on the Dutch political market. The determination of their exact meaning and whether they need to be anchored in legislation is also dependent on the possibilities and impossibilities of involving the chartered accountant in CWEC. His or her role might be decisive in this respect. However, despite the fact that the debate on CWEC has not been finished yet, and although much research on the above-mentioned notions still needs to be done, there is a fair chance that corporate green reporting will become standard practice in The Netherlands.