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1、外文文献翻译译文原文：EnvironmentalCostsToday,theimportanceoftheenvironmentiswidelyrecognizedbycompanies.Withanincreaseinenvironmentallegislation,corporationsrealizethattheyhavetofactortheenvironmentintotheireverydaymanagementdecisions.However,becausesomecorporationsaretoofoc
2、usedonearningsandfinancialcosts,theimpactoftheiroperationsontheenvironmentcanonlybetakenintoaccountifitisquantifiedindollarterms—thisissignificantsinceenvironmentalcostsareoftengrosslyunderestimated.Accordingtoa2006StatisticCanadastudy,Canadianfirmsareestimatedtoha
3、vespentatotalof$8.6billiononenvironmentalprotection,including44percentforcapitalexpendituresand56percentforoperatingexpenditures.Thisunderestimationisduetowidespread“hidden”costs.Inastudypublishedin2001,U.S.researcherrevealedthatforeverydollarofenvironmentalcostsid
4、entifiedassuchbycompanies,therewerehiddenenvironmentalcostsof$10.Companiescan’tmanagewhattheycan’tmeasure;therefore,theyneedtomeasuretheirenvironmentalcostsinordertomanageandreducethem;orperhaps,turnenvironmentalmanagementintoastrategicadvantage.Whattoincludeinenvi
5、ronmentalcostsThefirstchallengeishowtodefineenvironmentalcosts.OnesolutionistouseaclassificationdevelopedbytheUnitedStatesEnvironmentalProtectionAgencyin1995.Thisclassificationmakesadistinctionbetweeninternalcosts(bornebyacompany)andexternalcosts(assumedbysocietyas
6、awhole,butgeneratedbythecompany’soperations).Internalcostsincludeconventionalcosts(e.g.,directandindirectmaterials,energy,etc.),potentiallyhiddencosts(e.g.,siteinvestigationandpreparation,audit,disclosureofinformation,follow-upofdata,etc.),potentialcosts(e.g.,penal
7、ties,fines,legalfees,etc.)andcostsrelatedtocorporateimageandrelationships(e.g.,reputation,campaigntoinfluenceperceptions,etc.).Moreover,externalcostsrefertoenvironmentaldegradationandtoadverseimpactsfor12humanbeings,theirpropertyandtheirwelfare.Thereisadebateaboutw
8、hetherornotexternalcostsshouldbepartofcorporacostmanagement.However,morestringentregulationsintermsofenvironmentalliabilityareincreasinglyinterna
