Environmental Management Accounting: Informational and Institutional Developments

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.

Contenu

1. The Development of Environmental Management Accounting: General Introduction and Critical Review; M. Bennett, J.J. Bouma, T. Wolters. Part I: Overviews. 2. An Integrative Framework of Environmental Management Accounting; R.L. Burritt, T. Hahn, S. Schaltegger. 3. Environmental Management Accounting Metrics: Procedures and Principles; C. Jasch. 4. A Guideline for the Measurement and Reporting of Environmental Costs; J-D Kim. 5. Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials; M. Strobel, C. Redmann. 6. Resource-Efficiency Accounting; T. Orbach, C. Liedtke. Part II: Information Systems. 7. Efficient Eco-Management Using ECO-Integral - How to Save Costs and Natural Resources at the Same Time; W. Scheide, S. Enzler, G. Dold. 8. Materials Flow Management Based on Production Data from ERP Systems; G. Jürgens. 9. 'Counting what Counts' - Raising Transparency through Environmental Management Accounting at Siemens; R.A. Thurm. 10. The Danish Environmental Management Accounting Project: an Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems; P.M. Rikhardsson, L. Vedsø. 11. Life Cycle Engineering; H. Krasowski. Part III: EMA Policies. 12. Corporate Environmental Accounting: a Japanese Perspective; K. Kokubu, T. Kurasaka. 13. Environmental Accounting in Korea: Cases and Policy Recommendations; B-W Lee, S-T Jung, Y-O Chun. 14. Government Strategies to Promote Corporate Environmental Management Accounting; S. Schaltegger, T. Hahn, R.L. Burritt. 15. Looking forKnowledge Management in Environmental Accounting; D. Osborn. 16. The Greening of Accounting: putting the Environment onto the Agenda of the Accountancy Profession in the Philippines; M.F. Reyes. Part IV: Different EMA Perspectives. 17. Environmental Performance Measurement; E. Günther, A. Sturm. 18. Towards Sustainability Indicators for Product Chains. With special reference to an international coffee chain; T. Wolters, M. Danse. 19. Towards Transparent Information on the Environmental Quality of Products - LCA-based Data Production for the Finnish Foodstuff Industry; T. Loikkanen, J.-M. Katajajuuri. 20. Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System; B. Montel. 21. Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection; S. Schaltegger, R.L. Burritt. 22. Wanted: a Theory for Environmental Management Accounting; J.J. Bouma, M. van der Veen. References.