Back then there was little recognition of green accounting principles in Taiwan. And even if foreign companies had already started to use green accounting, Taiwanese firms were unable to use their experiences as a reference because of differences in product type and company size.
當時台灣對環境會計的認識是一片荒漠，即使國外企業已上軌道，但因為企業規模和產品性質不同，幾乎無法參考沿用。