Environmental management accounting : informational and institutional developments / edited by Martin Bennett, Jan Jaap Bouma and Teun Wolters.

Format:

Book

Contributor:

Bennett, Martin.

Bouma, Jan Jaap.

Wolters, Teun.

Series:

Eco-efficiency in industry and science ; v. 9.

Eco-efficiency in industry and science ; v. 9

Language:

English

Subjects (All):

Environmental auditing.

Physical Description:

ix, 302 pages : illustrations ; 24 cm.

Place of Publication:

Dordrecht ; Boston : Kluwer Academic Publishers, [2002]

Summary:

Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive.This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.Applying EMA in an effective way may require the use of information systems. The book discusses the pros and cons of different strategies in this area: one may opt for a total integrated solution, partially integrated solutions or for a stand-alone system.Governments may have good reasons to promote the application of EMA. The use of economic instruments to internalise environmental externalities (norms, ecotaxes and tradable permits) can be much more effective if the incentives they produce are not frustrated by a lack of adequate cost accounting. EMA can be of great importance here. The book discusses a number of these issues, gives information on how international and national organisations (such as in Japan) have taken steps to promote the adoption of EMA by the business community.

Contents:

1. The Development of Environmental Management Accounting: General Introduction and Critical Review / M. Bennett, J.J. Bouma, T. Wolters 1

2. An Integrative Framework of Environmental Management Accounting / R.L. Burritt, T. Hahn, S. Schaltegger 21

3. Environmental Management Accounting Metrics: Procedures and Principles / C. Jasch 37

4. A Guideline for the Measurement and Reporting of Environmental Costs / J.-D. Kim 51

5. Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials / M. Strobel, C. Redmann 67

6. Resource-Efficiency Accounting / T. Orbach, C. Liedtke 83

Part II Information Systems

7. Efficient Eco-Management Using ECO-Integral - How to Save Costs and Natural Resources at the Same Time / W. Scheide, S. Enzler, G. Dold 93

8. Materials Flow Management Based on Production Data from ERP Systems / G. Jurgens 113

9. 'Counting what Counts' - Raising Transparency through Environmental Management Accounting at Siemens / R.A. Thurm 123

10. The Danish Environmental Management Accounting Project: An Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems / P.M. Rikhardsson, L. Vedso 137

11. Life Cycle Engineering / H. Krasowski 153

Part III Ema Policies

12. Corporate Environmental Accounting: A Japanese Perspective / K. Kokubu, T. Kurasaka 161

13. Environmental Accounting in Korea: Cases and Policy Recommendations / B.-W. Lee, S.-T. Jung, Y.-O. Chun 175

14. Government Strategies to Promote Corporate Environmental Management Accounting / S. Schaltegger, T. Hahn, R.L. Burritt 187

15. Looking for Knowledge Management in Environmental Accounting / D. Osborn 199

16. The Greening of Accounting: Putting the Environment onto the Agenda of the Accountancy Profession in the Philippines / M.F. Reyes 215

Part IV Different Ema Perspectives

17. Environmental Performance Measurement / E. Gunther, A. Sturm 223

18. Towards Sustainability Indicators for Product Chains. With special reference to an international coffee chain / T. Wolters, M. Danse 231

19. Towards Transparent Information on the Environmental Quality of Products - LCA-based Data Production for the Finnish Foodstuff Industry / T. Loikkanen, J.-M. Katajajuuri 249

20. Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System / B. Montel 253

21. Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection / S. Schaltegger, R.L. Burritt 265

22. Wanted: A Theory for Environmental Management Accounting / J.J. Bouma, M. van der Veen 279.

Notes:

Includes bibliographical references (pages 291-302).

ISBN:

1402005520

1402005539

OCLC:

48979038