Environmental Management Accounting for Cleaner Production

by Schaltegger, Stefan; Bennett, Martin; Burritt, Roger L.; Jasch, Christine

• ISBN13: 9781402089121
• ISBN10: 1402089120
• Format: Hardcover
• Copyright: 2008-10-01
• Publisher: Springer Verlag

Summary

Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production ' reduced costs and fewer environmental impacts through the reduced use of materials ' environmental management accounting (EMA) is a necessary information management tool.Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.

Table of Contents

Introduction and Structure
Environmental Management Accounting (EMA) as a Support for Cleaner Production	p. 3
EMA in Cleaner Production-Theories and Models
Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method	p. 29
Estimating Environmental Impact in the Early Stages of the Product Innovation Process	p. 49
Unravelling the Impacts of Supply Chains-A New Triple-Bottom-Line Accounting Approach and Software Tool	p. 65
Life-Cycle Based Sustainability Assessment of Products	p. 91
Environmental Statements on the Internet-From a Mere EMAS Requirement to an On-line Environmental Communication Tool	p. 103
Phenomenological Model of Cleaner Production	p. 123
EMA Support for Cleaner Production-Case Studies
Using EMA to Benchmark Environmental Costs-Theory and Experience from Four Countries Through the UNIDO TEST Project	p. 143
Sustainable Development in the South African Mining Industry: The Role of Cleaner Production and EMA	p. 165
Environmental Management Accounting in the Metal Finishing Industry	p. 193
Chemical Management Services: Safeguarding Environmental Outcomes	p. 209
Recent Conceptual Developments in EMA and New Areas
The Development of Environmental Management Accounting: An Institutional View	p. 233
Does Corporate Environmental Accounting Make Business Sense?	p. 249
An Environmental Accounting Model for a Natural Reserve	p. 267
Measurement and Recognition of Wildlife in the Financial Statements of Public Sector Entities: A South African Perspective	p. 283
Environmental Management Accounting and Environmental Accountability Within Universities: Current Practice and Future Potential	p. 301
The IFAC International Guidance Document on Environmental Management Accounting	p. 321
International EMA Developments and Surveys
Environmental Performance Indicators-Key Features of Some Recent Proposals	p. 339
The Need for Standardised Disclosure on Climate-Risk in Financial Reports: Implications of the JICPA Reports	p. 353
Environmental Management Accounting Practices in Japanese Manufacturing Sites	p. 365
Case Studies in EMA
Waste Reduction Program Based on IFAC's EMA Guideline in Danisco A/S	p. 379
Implementing Material Flow Cost Accounting in a Pharmaceutical Company	p. 395
Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminium Sunndal, Norway	p. 411
Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution	p. 423
Success Factors in Implementation
Evaluating Management Accounting from a User Perspective: A Study of the Environmental Accounting System of the Environment Agency in England and Wales	p. 443
An Empirical Examination of the Role of Environmental Accounting Information in Environmental Investment Decision-Making	p. 457
Success Factors in Developing EMA-Experiences from Four FolIow-Up Case Studies in Finland	p. 477
Index	p. 491
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