Implementing Environmental Management Accounting: Status and Challenges

This is the third book of selected papers on environmental management accounting (EMA) developed by the Environmental Management Accounting Network - Europe, bringing together several examples of leading international thinking and practice in this rapidly developing area. Leading academics and practitioners from industry cover a range of subjects from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices. The papers provide several examples of how EMA can be applied in practice, both in large corporations and in small and medium-sized enterprises, and of various tools and techniques applied in this process.

Knowledge of company practices Overview over conceptual developments within EMA Knowledge of country specific experiences in promoting and implementing EMA Includes supplementary material: sn.pub/extras

Auteur
Members of the EMAN Network. Universities and similar institutions teaching/researching either/both environmental management and/or accounting and financial management. Environmental managers, professional accountancy institutes, environmental policy makers in government and regulatory bodies.

Contenu
Ema Progress.- Challenges for Environmental Management Accounting.- Current Trends in Environmental Cost Accounting and Its Interaction with Ecoefficiency Performance Measurement and Indicators.- Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency.- Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting.- Exploring EMA Implementation Issues.- Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting.- Environmental Risk Management and Environmental Management Accounting Developing Linkages.- Using Software Systems to Support Environmental Accounting Instruments.- Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services.- Implementing Environmental Cost Accounting in Small and Medium-Sized Companies.- Environmental Management Accounting in Small and Medium-Sized Enterprises.- National Experiences in Implementing EMA.- Environmental Accounting Guidelines and Corporate Cases in Korea.- Environmental Management Accounting: Current Practice and Future Trends in Argentina.- Environmental Management Accounting in the Framework of EMAS II in the Czech Republic.- The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh.- Environmental Management Accounting Practices in Japan.- Environmental Management Accounting Pilot Projects in Costa Rica.