Ebook: Environmental Management Accounting — Purpose and Progress
- Tags: Environmental Management, Environmental Economics, Accounting/Auditing
- Series: Eco-Efficiency in Industry and Science 12
- Year: 2003
- Publisher: Springer Netherlands
- Edition: 1
- Language: English
- 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.
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.
Content:
Front Matter....Pages i-ix
Adopting Environmental Management Accounting: EMA as a Value-adding Activity....Pages 1-14
Front Matter....Pages 15-15
The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management....Pages 17-40
Environmental Cost Accounting: Classifying and Comparing Selected Approaches....Pages 41-56
The Professionalisation of Environmental and Social Reporting — What has it Achieved?....Pages 57-71
Front Matter....Pages 73-73
Austrian Pilot Projects on Environmental Management Accounting Following the UN DSD EMA Methodology....Pages 75-88
Two Governmental Initiatives on Environmental Management Accounting and Corporate Practices in Japan....Pages 89-113
The Danish Green Accounts: Experiences and Internal Effects....Pages 115-127
Environmental Management Accounting, Eco-Efficiency Profiles, and Effluent Charges for Costa Rican Coffee Mills....Pages 129-148
Front Matter....Pages 149-149
Environmental Management Accounting for Staff Appraisal: Evidence from Australia, Germany and Japan....Pages 151-188
Environmental Performance Measurement Through Accounting Systems: A Survey of UK Practice....Pages 189-232
Cost Management in the Textile Chain: Reducing Environmental Impacts and Costs for Green Products....Pages 233-256
Institutional Changes and Environmental Management Accounting: Decentralisation and Liberalisation....Pages 257-279
Introducing Environmental Management Accounting into Small and Medium-Sized Enterprises....Pages 281-307
EMA in SMEs: Ten Italian Case Studies....Pages 309-332
Green Success: Process-based Environmental Cost Accounting — Implementation in SME’s in Germany....Pages 333-363
Front Matter....Pages 365-365
The Influence of ISO 14001 and EMAS Certification on Environmental and Economic Performance of Firms: An Empirical Analysis....Pages 367-386
Economic Valuation of the Environment: an Institutional Perspective....Pages 387-403
Back Matter....Pages 405-419
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.
Content:
Front Matter....Pages i-ix
Adopting Environmental Management Accounting: EMA as a Value-adding Activity....Pages 1-14
Front Matter....Pages 15-15
The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management....Pages 17-40
Environmental Cost Accounting: Classifying and Comparing Selected Approaches....Pages 41-56
The Professionalisation of Environmental and Social Reporting — What has it Achieved?....Pages 57-71
Front Matter....Pages 73-73
Austrian Pilot Projects on Environmental Management Accounting Following the UN DSD EMA Methodology....Pages 75-88
Two Governmental Initiatives on Environmental Management Accounting and Corporate Practices in Japan....Pages 89-113
The Danish Green Accounts: Experiences and Internal Effects....Pages 115-127
Environmental Management Accounting, Eco-Efficiency Profiles, and Effluent Charges for Costa Rican Coffee Mills....Pages 129-148
Front Matter....Pages 149-149
Environmental Management Accounting for Staff Appraisal: Evidence from Australia, Germany and Japan....Pages 151-188
Environmental Performance Measurement Through Accounting Systems: A Survey of UK Practice....Pages 189-232
Cost Management in the Textile Chain: Reducing Environmental Impacts and Costs for Green Products....Pages 233-256
Institutional Changes and Environmental Management Accounting: Decentralisation and Liberalisation....Pages 257-279
Introducing Environmental Management Accounting into Small and Medium-Sized Enterprises....Pages 281-307
EMA in SMEs: Ten Italian Case Studies....Pages 309-332
Green Success: Process-based Environmental Cost Accounting — Implementation in SME’s in Germany....Pages 333-363
Front Matter....Pages 365-365
The Influence of ISO 14001 and EMAS Certification on Environmental and Economic Performance of Firms: An Empirical Analysis....Pages 367-386
Economic Valuation of the Environment: an Institutional Perspective....Pages 387-403
Back Matter....Pages 405-419
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