Environmental Management Accounting Policies And Linkages

Author : Expert Working Group on "Improving the Role of Government in the Promotion of Environmental Management Accounting."
Publisher : United Nations Publications
Page : 238 pages
File Size : 41,6 Mb
Release : 2002
Category : Environmental auditing
ISBN : 9211045134

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Environmental Management Accounting Policies and Linkages by Expert Working Group on "Improving the Role of Government in the Promotion of Environmental Management Accounting." Pdf

This publication is intended to support policy makers in designing effective policies to promote the use of Environmental Management Accounting (EMA) by industry and organizations. It consists of two distinct but complementary parts. Part One, "EMA: Policy Pathways, " presents an evaluation of policy options available to government to promote the use of EMA by business and other organizations. Part Two, "EMA: Links to Management Systems and Stakeholders" presents an analytical tool to assist government in framing the scope, targets and pathways for policies to promote EMA. The intended users of these EMA procedures are national governments interested in establishing national EMA guidelines appropriate to their own countries' context and organizations seeking to install EMA systems for better controlling and benchmarking purposes.

Author : M.D. Bennett,J.J. Bouma,T.J. Wolters
Publisher : Springer Science & Business Media
Page : 296 pages
File Size : 53,8 Mb
Release : 2005-12-30
Category : Technology & Engineering
ISBN : 9780306480225

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Environmental Management Accounting: Informational and Institutional Developments by M.D. Bennett,J.J. Bouma,T.J. Wolters Pdf

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.

Author : M.D. Bennett,P.M. Rikhardsson,S. Schaltegger
Publisher : Springer Science & Business Media
Page : 317 pages
File Size : 45,9 Mb
Release : 2012-12-06
Category : Technology & Engineering
ISBN : 9789401001977

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Environmental Management Accounting — Purpose and Progress by M.D. Bennett,P.M. Rikhardsson,S. Schaltegger Pdf

This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.

Author : Stefan Schaltegger,Tobias Hahn,Roger Burritt
Publisher : Unknown
Page : 214 pages
File Size : 52,6 Mb
Release : 2001
Category : Electronic
ISBN : 3935630077

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EMA Links by Stefan Schaltegger,Tobias Hahn,Roger Burritt Pdf

Author : Stefan Schaltegger,Martin Bennett,Roger L. Burritt,Christine M. Jasch
Publisher : Springer Science & Business Media
Page : 500 pages
File Size : 40,7 Mb
Release : 2008-10-10
Category : Business & Economics
ISBN : 9781402089138

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Environmental Management Accounting for Cleaner Production by Stefan Schaltegger,Martin Bennett,Roger L. Burritt,Christine M. Jasch Pdf

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.

Author : Roger L. Burritt,Stefan Schaltegger,Martin Bennett,Tuula Pohjola,Maria Csutora
Publisher : Springer Science & Business Media
Page : 388 pages
File Size : 54,5 Mb
Release : 2011-05-19
Category : Science
ISBN : 9789400713901

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Environmental Management Accounting and Supply Chain Management by Roger L. Burritt,Stefan Schaltegger,Martin Bennett,Tuula Pohjola,Maria Csutora Pdf

This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.

Author : Pall M. Rikhardsson,Martin Bennett,Jan Jaap Bouma,Stefan Schaltegger
Publisher : Springer Science & Business Media
Page : 372 pages
File Size : 48,9 Mb
Release : 2005-11-13
Category : Technology & Engineering
ISBN : 9781402033735

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Implementing Environmental Management Accounting: Status and Challenges by Pall M. Rikhardsson,Martin Bennett,Jan Jaap Bouma,Stefan Schaltegger Pdf

This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.

Author : Anonim
Publisher : Unknown
Page : 162 pages
File Size : 52,5 Mb
Release : 2001
Category : Business & Economics
ISBN : UOM:39015055817343

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Environmental Management Accounting Procedures and Principles by Anonim Pdf

The Expert Working Group on Improving Government's Role in the Promotion of Environmental Management Accounting (EMA), was formed when it was realised that although a number of governments were interested in promoting EMA, there was little communication between the agencies involved. This, the first publication of the Working Group, presents the terminology and techniques used by its members. It aims to establish a common understanding of the basic concepts of EMA and provide a set of principles and procedures to guide those interested in its application.

Author : United Nations. Division for Sustainable Development
Publisher : United Nations Publications
Page : 98 pages
File Size : 46,9 Mb
Release : 2000
Category : Environmental auditing
ISBN : UCSD:31822033121583

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Improving Governments' Role in the Promotion of Environmental Managerial Accounting by United Nations. Division for Sustainable Development Pdf

Recent years have seen increasing pressures and incentives for the adoption of cleaner production processes and pollution prevention measures by industry emerging from both inside and outside of commerce. Internally the driver is to reduce the producers costs associated with waste and compliance with regulations. Externally the corporate environmental performance is increasingly scrutinised by investors, regulatory bodies, and the public at large. Some enterprises are reviewing and changing their management procedures in order to measure more accurately the costs of environmental impacts and the benefit of environmental protection. With increasingly tough environmental protection policies come steadily increasing business costs. Conventional managerial accounting systems do not adequately identify these costs, thereby complicating or preventing actions to reduce them. Environmental managerial accounting (EMA) covers a variety of techniques for identifying and measuring the full range of environmental costs. While managerial accounting systems are traditionally viewed as matters internal to a business, the potential public benefits that can result from their widespread adoption by corporations provide an incentive for an active government role in promoting such systems. This report presents the considerations from a series of United Nations sponsored expert meetings on how governments might promote and advance EMA.

Author : Ecaterina Volosin
Publisher : GRIN Verlag
Page : 33 pages
File Size : 52,9 Mb
Release : 2008-10
Category : Electronic
ISBN : 9783640192328

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Environmental Accounting by Ecaterina Volosin Pdf

Seminar paper from the year 2008 in the subject Business economics - Miscellaneous, grade: 72% (1,5), University of Glamorgan (Business School), course: Issues in Management Accounting, 20 entries in the bibliography, language: English, abstract: As an issue, the environment has been growing in significance in the minds of the community and, more recently, in the minds of business. Everyone remembers the Exxon's Valdez disaster, Shell's run-ins with Greenpeace and Nike's sweatshop scandal. Whether or not these events represented true ecological or social disasters is hotly debated, but one thing is not - they all hit the major news outlets and were public relations nightmares. To avoid such nightmares, many companies are opting for transparency not only in their financial statements, but also in their nonfinancial information, such as reports on their environmental record, social responsibility and sustainability (McCrary, 2002). In this context the aim of this paper is to examine the nature of environmental accounting and to describe how companies are responding to pressures to keep accounting records of the impact that their productive processes have on the environment.

Author : Stefan Schaltegger,Martin Bennett,Roger Burritt
Publisher : Springer Science & Business Media
Page : 732 pages
File Size : 52,6 Mb
Release : 2006-10-30
Category : Law
ISBN : 1402049730

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Sustainability Accounting and Reporting by Stefan Schaltegger,Martin Bennett,Roger Burritt Pdf

This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.

Author : Matteo Bartolomeo,M.D. Bennett,J.J. Bouma,Peter Heydkamp,Peter James,F.B. de Walle,T.J. Wolters
Publisher : Springer Science & Business Media
Page : 290 pages
File Size : 55,8 Mb
Release : 2013-03-09
Category : Business & Economics
ISBN : 9789401713542

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Eco-Management Accounting by Matteo Bartolomeo,M.D. Bennett,J.J. Bouma,Peter Heydkamp,Peter James,F.B. de Walle,T.J. Wolters Pdf

The ECOMAC project (Eco-management Accounting as a Tool of Environmental Man agement) has provided a framework for linking environmental management with man agement accounting. It was funded in Theme 4, 'Human Dimensions of Environmental Change' in the EU Environment and Climate Research Programme. The project is of high policy relevance by contributing to the on-going debate on eco management accounting, reporting and indicators. It is also an area needing further re search. I would like to thank the research team, companies that participated as associated con tractors, and the advisory panel. Jonathan Parker DG XII/D-5, European Commission Theme on Human Dimensions of Environmental Change 7 Preface The ECOMAC project This document is the final report on the project 'Eco-management accounting as a tool of environmental managemenf (ECOMAC). This research project was conducted under the Environment and Climate Programme (Human Dimension of Environmental Change) of the European Commission (DG XII). The ECOMAC project investigated how companies are using or intend to use environ mental costs and benefits figures in support of their decisions, and what they have been doing to remedy the limitations of conventional management accounting in this area. The research was largely explorative in nature, but the project also produced a structured overview of the subject and made suggestions and recommendations as to how compa nies could improve their own environmental accounting.

Author : M.D. Bennett,P.M. Rikhardsson,S. Schaltegger
Publisher : Springer
Page : 419 pages
File Size : 47,9 Mb
Release : 2003-08-31
Category : Technology & Engineering
ISBN : 1402013663

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Environmental Management Accounting — Purpose and Progress by M.D. Bennett,P.M. Rikhardsson,S. Schaltegger Pdf

1 This is the second volume in the EMAN-Europe series of selected refereed papers on environmental management accounting drawn primarily from 2 papers presented at EMAN-Europe’s annual conferences . Most of the th papersin thisvolumewere ?rstpresented at the5 EMAN-EuropeAnnual Conference at the University of Gloucestershire, United Kingdom, on 11-12 February 2002. Asseveralofthepapersshow,environmentalmanagementaccounting(EMA) has continued to become increasingly established in both private-sector companies and in the public sector. As a network of researchers, business people,consultantsandpolicyadvisersinterestedinenvironmentalmana- ment accounting as a tool of corporate environmental management, EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar - terests,andbyorganisingregulareventsforthedisseminationandexchange of news and ideas. EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners’ reports on their own experiences in their workplaces.

Author : OECD
Publisher : OECD Publishing
Page : 291 pages
File Size : 50,7 Mb
Release : 2007-03-28
Category : Electronic
ISBN : 9789264175075

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Environmental Policy and Corporate Behaviour by OECD Pdf

An in-depth empirical analysis of an industrial survey spanning 4000 facilities in all manufacturing sectors and of all sizes illustrating the links between government environmental policies and company environmental management, investments innovation and performance.

Author : Christine M. Jasch
Publisher : Springer Science & Business Media
Page : 212 pages
File Size : 49,6 Mb
Release : 2008-11-07
Category : Business & Economics
ISBN : 9781402090288

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Environmental and Material Flow Cost Accounting by Christine M. Jasch Pdf

Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA). “Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.