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Noranda Minerals (A)

T. Ross Archibald; Bradley Dixon

商品編號:9A91B008
出版日期:1991/01/01
再版日期:2002/02/04
商品來源:
商品主題:Accounting
商品類型:Case
涵蓋議題:Auditing;Management Systems;Financial Reports/Disclosure;Environment
難易度:4 - Undergraduate/MBA
內容長度:20 頁
地域:Canada
產業:Mining; Quarrying; and Oil and Gas Extraction
事件年度:1991

The president of Noranda Minerals is evaluating the Environmental Management System in his resource-based company. The company undertakes an environmental audit, and the president must identify various stakeholders and prioritize their needs. He must decide if an environmental annual report should be made public. This case also underlines the increasing importance that qualitative considerations have in the financial decision-making process. Noranda Mines is a useful tool to discuss possible revisions to financial accounting and auditing standards in addressing environmental questions. (A sequel to this case is available, titled Noranda Minerals (B), case 9A91B009.)

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