Ebook: Environmental Management Accounting for Cleaner Production

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.

This is the fifth in a series of books publishing the best independently peer-reviewed, high quality scientific contributions on EMA from the Environmental and Sustainability Management Accounting Network (EMAN).

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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.

This is the fifth in a series of books publishing the best independently peer-reviewed, high quality scientific contributions on EMA from the Environmental and Sustainability Management Accounting Network (EMAN).

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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.

This is the fifth in a series of books publishing the best independently peer-reviewed, high quality scientific contributions on EMA from the Environmental and Sustainability Management Accounting Network (EMAN).

Content:
Front Matter....Pages i-xvii
Environmental Management Accounting (EMA) as a Support for Cleaner Production....Pages 3-26
Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method....Pages 29-47
Estimating Environmental Impact in the Early Stages of the Product Innovation Process....Pages 49-64
Unravelling the Impacts of Supply Chains—A New Triple-Bottom-Line Accounting Approach and Software Tool....Pages 65-90
Life-Cycle Based Sustainability Assessment of Products....Pages 91-102
Environmental Statements on the Internet—From a Mere EMAS Requirement to an On-line Environmental Communication Tool....Pages 103-121
Phenomenological Model of Cleaner Production....Pages 123-139
Using EMA to Benchmark Environmental Costs—Theory and Experience from Four Countries Through the UNIDO TEST Project....Pages 143-164
Sustainable Development in the South African Mining Industry: The Role of Cleaner Production and EMA....Pages 165-191
Environmental Management Accounting in the Metal Finishing Industry....Pages 193-207
Chemical Management Services: Safeguarding Environmental Outcomes....Pages 209-229
The Development of Environmental Management Accounting: An Institutional View....Pages 233-248
Does Corporate Environmental Accounting Make Business Sense?....Pages 249-265
An Environmental Accounting Model for a Natural Reserve....Pages 267-282
Measurement and Recognition of Wildlife in the Financial Statements of Public Sector Entities: A South African Perspective....Pages 283-300
Environmental Management Accounting and Environmental Accountability Within Universities: Current Practice and Future Potential....Pages 301-320
The IFAC International Guidance Document on Environmental Management Accounting....Pages 321-336
Environmental Performance Indicators—Key Features of Some Recent Proposals....Pages 339-352
The Need for Standardised Disclosure on Climate-Risk in Financial Reports: Implications of the JICPA Reports....Pages 353-364
Environmental Management Accounting Practices in Japanese Manufacturing Sites....Pages 365-376
Waste Reduction Program Based on IFAC’S EMA Guideline in Danisco A/S....Pages 379-394
Implementing Material Flow Cost Accounting in a Pharmaceutical Company....Pages 395-409
Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminium Sunndal, Norway....Pages 411-422
Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution....Pages 423-439
Evaluating Management Accounting from a User Perspective: A Study of the Environmental Accounting System of the Environment Agency in England and Wales....Pages 443-456
An Empirical Examination of the Role of Environmental Accounting Information in Environmental Investment Decision-Making....Pages 457-475
Success Factors in Developing EMA—Experiences from Four Follow-Up Case Studies in Finland....Pages 477-490
Back Matter....Pages 491-500

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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.

This is the fifth in a series of books publishing the best independently peer-reviewed, high quality scientific contributions on EMA from the Environmental and Sustainability Management Accounting Network (EMAN).

Content:
Front Matter....Pages i-xvii
Environmental Management Accounting (EMA) as a Support for Cleaner Production....Pages 3-26
Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method....Pages 29-47
Estimating Environmental Impact in the Early Stages of the Product Innovation Process....Pages 49-64
Unravelling the Impacts of Supply Chains—A New Triple-Bottom-Line Accounting Approach and Software Tool....Pages 65-90
Life-Cycle Based Sustainability Assessment of Products....Pages 91-102
Environmental Statements on the Internet—From a Mere EMAS Requirement to an On-line Environmental Communication Tool....Pages 103-121
Phenomenological Model of Cleaner Production....Pages 123-139
Using EMA to Benchmark Environmental Costs—Theory and Experience from Four Countries Through the UNIDO TEST Project....Pages 143-164
Sustainable Development in the South African Mining Industry: The Role of Cleaner Production and EMA....Pages 165-191
Environmental Management Accounting in the Metal Finishing Industry....Pages 193-207
Chemical Management Services: Safeguarding Environmental Outcomes....Pages 209-229
The Development of Environmental Management Accounting: An Institutional View....Pages 233-248
Does Corporate Environmental Accounting Make Business Sense?....Pages 249-265
An Environmental Accounting Model for a Natural Reserve....Pages 267-282
Measurement and Recognition of Wildlife in the Financial Statements of Public Sector Entities: A South African Perspective....Pages 283-300
Environmental Management Accounting and Environmental Accountability Within Universities: Current Practice and Future Potential....Pages 301-320
The IFAC International Guidance Document on Environmental Management Accounting....Pages 321-336
Environmental Performance Indicators—Key Features of Some Recent Proposals....Pages 339-352
The Need for Standardised Disclosure on Climate-Risk in Financial Reports: Implications of the JICPA Reports....Pages 353-364
Environmental Management Accounting Practices in Japanese Manufacturing Sites....Pages 365-376
Waste Reduction Program Based on IFAC’S EMA Guideline in Danisco A/S....Pages 379-394
Implementing Material Flow Cost Accounting in a Pharmaceutical Company....Pages 395-409
Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminium Sunndal, Norway....Pages 411-422
Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution....Pages 423-439
Evaluating Management Accounting from a User Perspective: A Study of the Environmental Accounting System of the Environment Agency in England and Wales....Pages 443-456
An Empirical Examination of the Role of Environmental Accounting Information in Environmental Investment Decision-Making....Pages 457-475
Success Factors in Developing EMA—Experiences from Four Follow-Up Case Studies in Finland....Pages 477-490
Back Matter....Pages 491-500
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