Environment friendly practices are those policies which are concerned with the environmental protection processes and further ensure that there is a logical determination of the costs of environment degradation due to in due to industrial activities and internalize them to co-operate accounts to the extent possible.

Scholars from the discipline are called environmental management technology are of the opinion than man is naturally an environmental animals this means that man is born into an environment s, the environment on the other hand entails all the surroundings where man exists. Man is therefore called by nature to protect his environment since life is Co-ever to each other. These calls to protect environment   entails some methodologist, which are what   this seminar work seems to explain, it is a facer chapter work where chapter one treats with an introduction, the concept of the   environment, chapter two focus on the authors/scholars on environmental study, chapter three highlights the methodological approach towards environmental protection while four evaluates the work, perhaps with some recommendation.



Environmental friendly practices Also called “eco-friendly,” is refers to any product or service that is not harmful to the atmosphere or surroundings. It also implies that the same precautions were taken in the manufacturing of the product.

The term is applied to systems and products that save energy directly or indirectly. For example, capturing rainwater saves the energy required to pump the water from a well and also lessens flooding and other runoff problems.

Man sustains from the environment where they exist and the environment is man itself with things that surround it. That is man and animal as well as plants, water, sand etc. The protection of environment through the adoption of environmental friendly practices and approaches includes the awareness of the environmental and mans ability to cause damage done disclosing commercial services and at all levels whether micro, meso and macro, some chemicals or sewages comes out from the industries damages the environment whereby those chemical contaminates   our drinking water which cause harm to the body when consumed, these chemicals also damage the soil nutrients whereas the crops planted could not field very well.

Also these protections of environment became concerned with achieving new goal such as measured and evaluated potential or actual environmental impacts of projects and organizations. These new goals are of great importance as they enable many users to take different decisions that are economically and environmentally sound. {Bala and fusuf, 2003}, the governments and the rulers of the towns should embark on the important of the A forestation, also the idea of constructing a reneges to protects the environments.

Designs for the environmental program {DFE} is United States environmental protection agency (EPA) program created in 1992, that works to prevent   pollution and the risk pollution presents to humans and the environment, they provides information regenerating safer electronics, safer flame retardants, safer chemical formulations and best environmental practices. Different software tools have been developed to assist designers in finding optimized products or processes. The goals of DFE are:

  • Promoting green cleanly and recognizing safer consumers, industrial and institutional products through safer product labeling.
  • Defining best practices in areas ranging from auto-refinishing to nail salon safety,
  • Identifying safer chemicals, including life cycle considerations, through alternatives assessments.



According to oxford advanced learners dictionary it defines environment as the natural world in which people animals and plants live and interacts to themselves causing its influenced on the environment in return gets influenced by its environment.

Smriti scrivastava (2009) says environment is the sum of total water, our and land inter-relationship among themselves and human being, either living organisms and also properly.

Environment by santosh Kumar garg 2010 says that it is everything that surround us which includes living thing like all types of animal, biotic and abiotic components including humans and plants as well as land, air, mountains, water, ocean etc. S.V.S Rena (2010) it is final analysis of everything physical, chemical and biological present out scale an individual species that surrounds it.

Dr. Dike Asthana (2005) , it is the studies which covers different aspects of environment, its structure, functions, its quality and the maintenance of its quality includes conservation of its living and non-living constituents, the air , soil water , all things around us is constitute environment also which influences our lives, the food we eat , water to drink, air to breath and all necessities of our daily lives i.e. life support system, The concern for environment is an expression of a fundamental change in human perception of nature, natural resources and wildly on our planet. Man has ling affected his local environment but in the both century only particularly   in the last fifty years that the scope of this influence has expanded to a global scale. Today we affects earth system significantly extracting   materials, using energy and emitting pollution in our guest to provide   food, shelter and a host of other products over exploitation of   natural resources and pollution of environment are corroding the vital life support system   on which all life depends for its subsistence , As natural systems degenerate, it will be difficult to maintain productivity of our agriculture and obtain necessities of our day to day life which affects the environment, chemical s altered environment shall make our lives more and more difficult. It is not a healthy sign, whereby the reverse of   the damaging trends are to be made.


The environmental institutions, international Co-operation and law explains that the growing need of the time is to protect and improve the environment ethic affirms our belief that this earth is our only suitable habitat and it recognises the rights of the people to breaks clean air, drink unspoiled water and exist in a quality of environment. It encourages productive and enjoyable harmony between people and their environments. Each generation has the moral responsibility to provide the next generation with healthful, productive and aesthetically pleasing surrounding.

An adequate preventive legislation has therefore become quite essential to protect the environment against all the deteriorating activities by the environmental protection agency (EPA) 2009 worked together to growing public demand for clean water, air and land, also to make a coordinated attack on the pollutions that harm human health and degrade the environment to repair the demands already done to the natural environment like building of reimages and practicing Afforestation, also establish new criteria to guide Americans in making a cleaner environment a reality.

Mrs. indera Gandhi act 1986 on environmental says on hazardous substances such as any substance or preparation which by reason of its chemical or physic-chemical properties or handlings is liable to cause harm to human beings, other living creatures, plants, microorganisms, property on the environment. Environmental pollution such as any solid, liquid or gaseous substance present in such concentration as may be or tend to be injurious to environment. The united Nations specialized agencies through Dr. Dike Asthana plays on important role in the development and implementation of global environmental protection policy, they are instrumental in providing information, guidance, necessary means of sponsorships of various projects, conferences and covertures as when regard for the efforts of conservation of nature, natural resources and the environment.

Through the conference from the United Nations conference on human environment, they discussed the political social and economic problems of the global environment from getting degraded beyond retrieved. This conference strengthened and accelerated international action against dumping of waste at sea and to prevent /control trades in endangered biological species they also proclaimed that the defense and improvement of the human environment both natural and manmade had become an imperative global for mankind to be perused together with the fundamental goal of peace and world wide economic and social development.

They also affirmed that in the developing countries by underdevelopment, whereas in the industrial used countries, they were generally related to industrialization and technological development the conference also declared that the natural growth of population continuously presented problems on the preservation of environment and required the adoption as appropriate of adequate policies and measures.

Environmental protection is a practice of protecting the natural environment on individual, organizational or governmental levels, for the benefit of both the natural environment and human Due to the pressures of population and technology, the biophysical environment is being degraded, sometimes permanently.

Protection of the environment is needed due to various human activities. Waste production, air pollution and loss of biodiversity resulting from the introduction of invasive species.

Voluntary environmental agreements often provides a plat form for companies to be recognized for moving the minimum regulatory standards and thus support the development of best environmental practice. The challenges that exist with these agreements lie in establishing baseline data, targets monitoring and reporting. Ecosystems approach to resource management and environmental protection aims to consider the complex interrelationships of an entire ecosystem in decision making rather than simply responding to specific issues and challenges. Which involves a broad range of stakeholders across all relevant governmental departments as well as representatives of industry, environmental groups and community.

Environmental protection focuses on the role of government, legislation and law of enforcement. Decisions that impact the environment will ideally involve a broad range of stakeholders including industry, indigenous groups, and environmental group and community representatives.

International environmental agreements made by countries to develop agreements that are signed by multiple governments to prevent demand or manage the impacts of human activity on natural resources. Such as climate, oceans, rivers and air pollution. Some multinational agreements include the Kyoto protocol, Vienna convention on the production of the ozone layer and Rio declaration on environment and development.

Environmentalism is very important political and social movement with goal to protect nature environment by emphasizing importance of nature role in protection of the environment in combination with various actions and policies oriented to nature preservation. Environmentalism is movement connected with environmental scientists and many of their goals. Some of these goals include:

. To reduce world consumption of fossil fuels
. To reduce and clean up all sorts of pollution with future goal of zero pollution
. Emphasis on clean, alternative energy sources that have low carbon emissions
. Sustainable use of water, land, and other scarce resources
. Preservation of existing endangeredspecies
. Protection of biodiversity

First goal reducing the world consumption of fossil fuels is very important to fight against climate change and global warming phenomenon. Fossil (non renewable) fuels are mainly responsible for global warming as during the combustion of fossil fuels carbon dioxide (one of the greenhouse gases) gets released into the atmosphere. In fact reducing the emission of carbon dioxide is the most important thing if we want to successfully fight global warming. Reducing and cleaning up pollution is also very important task. Every day we hear the news about tremendous pollution of our air, seas, rivers. Pollution creates unhealthy environment, and often causes many health problems and different diseases. Third goal is very obvious. World needs a lot of energy and if we want to reduce the use of fossil fuels then we should have some other alternative energy sources to satisfy world energetic needs. These alternative energy sources such as wind energy, solar power and hydroenergy, have all great potential, and are also ecologically acceptable. However their use is still negligent on global scale and fossil fuels are still dominant energy sources. Water is precious but also scarce resource that needs to be preserved for future generations. Sustainable use of water, land and other resources is therefore vital to enable future life of our planet. The number of endangered species is lately increasing rapidly and many species have become extinct in the last 50 years or so. Preservation of endangered species is important to save number of ecosystems and to protect biodiversity of our planet. Biodiversity is very important in enabling the life on earth since all species are connected in perfectly balanced circle, each with their very own role. Humans are not owners of this circle but only one small part that needs even the smallest parts of this circle for its proper functioning.



Environmental friendly practices polices and/approaches leading to environmental friendliness. Two policies/approaches are adopted in environmental accounting. Firstly, the physical policy/approach was suggested by the United Nations, where a complete guide is to be prepared indicating the available resources within a country, classified according to its state and uses (for instance, agriculture, desert land, etc). Depending on this policy/approach, the environmental operations are presented in a physical terms, the current balance of the resource and the additions and deductions from that resource. No monetary value is assigned according to this policy (Ahamed, 2002). The monetary policy/approach emerged due to the fact that the physical policy/approach does not fulfil the requirements of the environmental accounting. The physical approach is very important to get physical information about the resources which enables the preparation environmental statistics and is considered the first step in the monetary approach. Despite the difficulties associated with the monetary approach, it gained a lot of interest as such that data generated from the approach will enable one to know the profit and loss associated with environmental operations and to get an environmentally adjusted economic indicator (Hamid, 2002). Integrating environmental friendly policy in business strategy The adoption of environmental friendly policy as a component of business policy is currently considered voluntary (Gallhofer and Haslam, 1997). The term adoption implies that business policy was without express concern for the environment, and since the mid 1990s environmental policy has become a proactive decision of business organization. An alternative view is given as business response to a threat of interventionist regulation. An organized lobbying effort, to forestall additional, more interventionist regulation, has been unsuccessful through the history of environmental protection since the 1970s (Matthews, 1997) further, the cost of response to increasing regulation provides a real incentive to adopt a proactive approach to the environment. The proactive approach is not only more cost-effective, but it also opens new business avenues. For new business, worldwide and in “green” markets (eco-labeling and recycling), opportunities are open to a company that is expressly environmental, not necessarily an extreme “green” company (Matthew, 1997). From new avenues, cost savings are achieved through energy conservation and waste minimization. These savings, which increase profitability, are generated by production and engineering disciplines. For example, the contribution from strategic management specialists and the technical expertise required to address product problems of recycling and re-engineering will be jointly necessary in the development of strategies of reducing impacts on the environment. In both approaches, the companies’ competitive advantages is improved (Yakhou and Donweiler, 2004).

Integrating the environmental department with business functions to enhance business environmental friendliness An objective of integration of the environmental management department with operational functions is to enhance environmental performance of the organization (Fryxell and Vryza, 1999). So the levels and mechanisms of integration to achieve improved environmental performance, are of organizational interest. One level of integration is aimed at involving environmental considerations in every day decisions. The integration is based on the level of adopting a corporate culture into environmental awareness. This crucial approach puts the impetus for considering environmental impacts into business strategy and decisions. The other level of integration is organizational, deciding which business functions have a conventional purpose in the hierarchy of the organization integration takes the form of coordination. Organization theorists identify such mechanisms as conventional and as non-conventional. Non-conventional is in the context where the environmental exerts direct influences on the organization through regulations, international standards and shareholders.




Based on the empirical analysis and findings of this research work, the following conclusions were drawn:

(1) Environmental friendliness, firms’ competitiveness and firms’ corporate performance/profitability are found to be positively related. This in effect meant that, when firms are environmentally friendly they enjoy competitive advantage which subsequently results in high corporate performance/profitability.

(2) When environmentally friendly firms disclose sufficient environmental related information, they enjoy competitive advantage, high liquidity and reduced environmental cost in the long run.


Arising from the above findings, the study recommended that: (1) Firms should formulate and implement environmental friendly policies to enhance their competitiveness which would subsequently lead to high corporate performance. (2) Firms should adopt uniform reporting and disclosure standards of environmental issues for the purpose of control and measurement of performance.


Ahmed, K. (2002). “The Impact of non-financial company characteristics on mandatory disclosure compliance in developing countries; the case of Bangladesh.” The International Journal of Accounting, No. 29, Vol. 1, pp. 62 – 70.

Ali, M. E. (2002). “Transfer of sustainable energy technology to developing countries as a means of reducing greenhouse gas emission – the case of Bangladash; review of relevant literature,” discussion paper No.2, Vol. 8, August 2002.

Bala, S.K. and Yusus, M. A. (2003). “Corporate environmental reporting in Bangladesh: a study of listed public limited companies” Dhaka University Journal of business studies, No. 24, Vol. 1, pp. 31 – 41.

Bebbington, J. (1997). “A review essay on environmental accounting.” Accounting, auditing and accountability Journal. No. 10, vol. 3, pp. 365 – 374.

Deeegan, C. and Gordon, B. (1996). “A study of the environmental disclosure practices of Australian corporations, Accounting and business research Journal, No. 3, Vol. 26, pp. 187 – 193.

Fryxell, G. E. and Vryza, M. (1999) “Managing environmental issues across multiple functions: an empirical study of corporate environmental departments and functional co-ordination. Journal of environmental management. No. 5, Vol. 1, pp. 39 – 48.

Gallhofer, S. and Haslam, J. (1997). “Beyond critical accounting: The possibilities of accounting and critical accounting research, “critical perspective on accounting. No. 112, Vol. 8, pp. 71 – 88. Gray, R., Kouhy, R. X. and Lavers, S. (1995). “Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure, “accounting, auditing & accountability. No. 2, vol. 8, pp. 47 – 54.

Hamid, M. A. (2002). “Theoretical framework for environmental accounting – application on the Egyptian Petroleum Sector,” Conference paper available at annual conf./9th conference-man.php, accessed