Environmental Management Accounting Purpose And Progress

Author : M.D. Bennett,P.M. Rikhardsson,S. Schaltegger
Publisher : Springer Science & Business Media
Page : 317 pages
File Size : 42,6 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 : M.D. Bennett,P.M. Rikhardsson,S. Schaltegger
Publisher : Springer
Page : 419 pages
File Size : 41,9 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 : M.D. Bennett,J.J. Bouma,T.J. Wolters
Publisher : Springer Science & Business Media
Page : 437 pages
File Size : 43,6 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 : Stefan Schaltegger,Martin Bennett,Roger L. Burritt,Christine M. Jasch
Publisher : Springer Science & Business Media
Page : 500 pages
File Size : 48,7 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 : Anonim
Publisher : Unknown
Page : 162 pages
File Size : 43,5 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 : Pall M. Rikhardsson
Publisher : Springer Science & Business Media
Page : 392 pages
File Size : 43,6 Mb
Release : 2005-07-28
Category : Business & Economics
ISBN : 1402033710

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Implementing Environmental Management Accounting: Status and Challenges by Pall M. Rikhardsson 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 : Christian Herzig,Tobias Viere,Stefan Schaltegger,Roger L. Burritt
Publisher : Routledge
Page : 374 pages
File Size : 48,7 Mb
Release : 2012-03-15
Category : Business & Economics
ISBN : 9781136449901

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Environmental Management Accounting by Christian Herzig,Tobias Viere,Stefan Schaltegger,Roger L. Burritt Pdf

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

Author : Roger L. Burritt,Stefan Schaltegger,Martin Bennett,Tuula Pohjola,Maria Csutora
Publisher : Springer Science & Business Media
Page : 388 pages
File Size : 49,8 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 : Isabell Keil
Publisher : GRIN Verlag
Page : 15 pages
File Size : 48,5 Mb
Release : 2004-09-08
Category : Business & Economics
ISBN : 9783638305556

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Environmental Management Accounting by Isabell Keil Pdf

Essay from the year 2003 in the subject Business economics - Investment and Finance, grade: 1,3 (A), University of Glamorgan, language: English, abstract: The importance placed on environmental issues has increased during the last two decades. Businesses have become increasingly aware of the environmental implications on their operations, products, and services. Environmental risks may have serious consequences for the prospects of a company, with particular financial consequences. Businesses experience increased pressure from various stakeholders to report on environmental behaviour. Smith and Lambell (1997) stated that the topic of environmental accounting is not new, because many companies already produce environmental statements within their annual reports. Traditional accounting techniques such as financial and management accounting are used to report on the environmental implications of a business. Smith and Lambell (1997) also argued that companies should cease considering the environment as a given factor and take it into their accounts. This can be done by identifying the environmental costs of a product, service, or process. The environmental costs increased as a consequence of this, amongst other reasons. The existing conventional accounting systems are not able to deal with these environmental costs because they tend to attribute them to general overhead accounts. As result managers are often unaware of them and have no incentive to reduce them (UNDSD, 2003). Environmental Management Accounting, a variant of environmental accounting, provides managers with knowledge about these environmental costs by extending conventional methods of accounting to capture them (Smith and Lambell, 1997). Environmental Management Accounting (EMA) generates, analyses and uses financial and non-financial information to support internal management. It is a complementary management accounting approach to the financial accounting approach, according to Bennett and James (1998a). EMA helps to identify and allocate environment-related costs and aims to develop appropriate mechanisms for this (Frost and Wilmhurst, 2000). Key application fields for EMA are: assessment of annual environmental costs/expenditures, product pricing, budgeting, investment appraisal, calculating costs and savings of environmental projects, or setting quantified performance targets, to name only a few (Jasch, 2003). Frost and Wilmhurst (2000) stated that EMA practices have resulted in cost savings and competitive advantage.

Author : Martin Freedman,Bikki Jaggi
Publisher : Emerald Group Publishing
Page : 200 pages
File Size : 46,9 Mb
Release : 2014-10-10
Category : Business & Economics
ISBN : 9781781903049

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Accounting for the Environment by Martin Freedman,Bikki Jaggi Pdf

Advances in Environmental Accounting and Management aims to enhance the understanding of global environmental issues and improve environmental performance and disclosures.

Author : Stefan Schaltegger,Delphine Gibassier,Dimitar Zvezdov
Publisher : Unknown
Page : 0 pages
File Size : 55,9 Mb
Release : 2011
Category : Electronic
ISBN : 3935630980

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Environmental Management Accounting by Stefan Schaltegger,Delphine Gibassier,Dimitar Zvezdov Pdf

Author : Christine M. Jasch
Publisher : Springer Science & Business Media
Page : 212 pages
File Size : 41,7 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.

Author : Stefan Schaltegger,Martin Bennett,Roger Burritt
Publisher : Springer Science & Business Media
Page : 732 pages
File Size : 43,6 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 : Stefan Schaltegger,Roger Burritt,Holger Petersen
Publisher : Routledge
Page : 384 pages
File Size : 44,7 Mb
Release : 2017-09-08
Category : Business & Economics
ISBN : 9781351281430

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An Introduction to Corporate Environmental Management by Stefan Schaltegger,Roger Burritt,Holger Petersen Pdf

This book is designed to meet the urgent need for a comprehensive and definitive introduction and teaching text on corporate environmental management. It aims to become the standard textbook for courses examining how business can take the environment into account while also providing an accessible and thorough overview of this increasingly multidisciplinary subject for practitioners. Written by the internationally acknowledged experts Stefan Schaltegger and Roger Burritt (authors of the highly influential Contemporary Environmental Accounting) along with Holger Petersen, the book invites the reader to join in an exploration of the ways in which companies can engage in environmental management and why such engagement can be profitable for business. The reader is invited to: examine whether the contents reflect their own experience, takes their experience further, or opposes their own views; note which of the ideas presented are especially important, add to those ideas, or encourage a reaction (positive or negative); answer questions creatively (based on their own perspective of the issues); encourage themselves to be inspired by questions, which can be investigated further through other written sources of information, such as books you will be guided to through the bibliography, the Internet or the general media; and think about and plan the ways in which the knowledge provided can be implemented in your own situation. The book is organised into four main sections. First, the fundamental ideas and linkages behind business management, the environment and sustainable development are briefly but clearly sketched. The second part of the book outlines the criteria against which environmentally oriented business management can be assessed and the fields of action in which success can be achieved. The third part presents a discussion and examples of strategies for environmental management, which are linked, in the fourth part, to the essential tools of environmental management, especially green marketing, environmental accounting and eco-control. The book is full of case studies and examples related to the main contents of each chapter and each chapter provides a number of questions for the student or reader to address. An Introduction to Corporate Environmental Management is both a textbook and a sourcebook. The reader can either work through the material in a structured way or dip into the content and follow up on specific areas of interest. The materials are designed to be used for understanding and reference, rather than to be learned by heart. The primary aim is for the reader to obtain a practical understanding of the relationship between management and environmental issues which can be applied in day-to-day situations-whether as part of a student's wider view of management or within the practitioner's real-world situation. It will be essential reading for many years to come.

Author : Stefan Schaltegger,Tobias Hahn,Roger Burritt
Publisher : Unknown
Page : 28 pages
File Size : 48,9 Mb
Release : 2000
Category : Electronic
ISBN : 3935630069

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Environmental Management Accounting by Stefan Schaltegger,Tobias Hahn,Roger Burritt Pdf