| This link takes you to a Journal of Accountancy article that describes the International Organization for Standardization’s ISO 14000 standard, a standard for company environmental decision-making and practices. ISO 14000 probably addresses company decision-making and practices much broader in scope then the decision-making and practices that an accounting department is directly concerned with. Because an important topic (and tool) with ISO 14000 is environmental management systems (EMSs), what ISO 14000 says about EMSs might be of interest and useful to financial accounting. |