Environmental Management Accounting for Cleaner Production / Edition 1

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More About This Textbook


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.
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Product Details

  • ISBN-13: 9781402089121
  • Publisher: Springer Netherlands
  • Publication date: 10/28/2008
  • Series: Eco-Efficiency in Industry and Science Series, #24
  • Edition description: 2008
  • Edition number: 1
  • Pages: 500
  • Product dimensions: 6.50 (w) x 9.50 (h) x 1.30 (d)

Table of Contents

Part I Introduction and Structure

1 Environmental Management Accounting (EMA) as a Support for Cleaner Production Stefan Schaltegger Martin Bennett Roger L. Burritt Christine Jasch 3

Part II EMA in Cleaner Production-Theories and Models

2 Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method Valerie Laforest 29

3 Estimating Environmental Impact in the Early Stages of the Product Innovation Process Claus Lang-Koetz Severin Beucker Daniel Heubach 49

4 Unravelling the Impacts of Supply Chains-A New Triple-Bottom-Line Accounting Approach and Software Tool Thomas Wiedmann Manfred Lenzen 65

5 Life-Cycle Based Sustainability Assessment of Products Walter Klopffer Isa Renner 91

6 Environmental Statements on the Internet-From a Mere EMAS Requirement to an On-line Environmental Communication Tool Ralf Isenmann 103

7 Phenomenological Model of Cleaner Production Zygfryd A. Nowak Michal J. Cichy 123

Part III EMA Support for Cleaner Production-Case Studies

8 Using EMA to Benchmark Environmental Costs-Theory and Experience from Four Countries Through the UNIDO TEST Project Maria Csutora Roberta de Palma 143

9 Sustainable Development in the South African Mining Industry: The Role of Cleaner Production and EMA Maryna Mohr-Swart Faan Coetzee James Blignaut 165

10 Environmental Management Accounting in the Metal Finishing Industry Michael Koefoed 193

11 Chemical Management Services: Safeguarding Environmental Outcomes Martin Kurdve 209

Part IV Recent Conceptual Developments in EMA and New Areas

12 The Development of Environmental Management Accounting: An Institutional View Wei Qian Roger Burritt233

13 Does Corporate Environmental Accounting Make Business Sense? Seakle K.B. Godschalk 249

14 An Environmental Accounting Model for a Natural Reserve Francesco Marangori Maurizio Spoto Francesca Visintin 267

15 Measurement and Recognition of Wildlife in the Financial Statements of Public Sector Entities: A South African Perspective Wynand J. Wentzel Brian Kevin ReiUy Yvonne Reilly 283

16 Environmental Management Accounting and Environmental Accountability Within Universities: Current Practice and Future Potential Huei-Chun Chang Craig Deegan 301

17 The IFAC International Guidance Document on Environmental Management Accounting Christine Jasch Deborah E. Savage 321

Part V International EMA Developments and Surveys

18 Environmental Performance Indicators-Key Features of Some Recent Proposals Robert Langford 339

19 The Need for Standardised Disclosure on Climate-Risk in Financial Reports: Implications of the JICPA Reports Takeshi Mizuguchi 353

20 Environmental Management Accounting Practices in Japanese Manufacturing Sites Katsuhiko Kokubu Eriko Nashioka 365

Part VI Case Studies in EMA

21 Waste Reduction Program Based on IFAC's EMA Guideline in Danisco A/S Lars Munkoe Christine Jasch 379

22 Implementing Material Flow Cost Accounting in a Pharmaceutical Company Yasushi Onishi Katsuhiko Kokubu Michiyasu Nakajima 395

23 Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminium Sunndal, Norway John E. Hermansen Anne Kristine Mfilmen-Nertun Grunde Pollestad 411

24 Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution Xiaomei Guo 423

Part VII Success Factors in Implementation

25 Evaluating Management Accounting from a User Perspective: A Study of the Environmental Accounting System of the Environment Agency in England and Wales Martin Bennett 443

26 An Empirical Examination of the Role of Environmental Accounting Information in Environmental Investment Decision-Making Tapan K. Sarker Roger L. Burritt 457

27 Success Factors in Developing EMA-Experiences from Four FolIow-Up Case Studies in Finland Anna Kumpulainen Tuula Pobjola 477

Index 491

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