implementing environmental management accounting status and challenges 18 eco efficiency in industry and science

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Implementing Environmental Management Accounting Status And Challenges

Author : Pall M. Rikhardsson
ISBN : 9781402033735
Genre : Technology & Engineering
File Size : 69. 18 MB
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This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.

Sustainability Reporting In Central And Eastern European Companies

Author : Péter Horváth
ISBN : 9783319525785
Genre : Business & Economics
File Size : 70. 14 MB
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This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.

Sustainability Accounting And Reporting

Author : Stefan Schaltegger
ISBN : 1402049730
Genre : Law
File Size : 54. 20 MB
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This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.

Environmental Management Accounting Informational And Institutional Developments

Author : M.D. Bennett
ISBN : 9780306480225
Genre : Technology & Engineering
File Size : 53. 31 MB
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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.

Environmental Management Accounting For Cleaner Production

Author : Stefan Schaltegger
ISBN : 9781402089138
Genre : Business & Economics
File Size : 56. 9 MB
Format : PDF
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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.

Environmental Management Accounting

Author : Christian Herzig
ISBN : 9781136449901
Genre : Business & Economics
File Size : 53. 85 MB
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Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

Environmental Management

Author : I.V Murali Krishna
ISBN : 9780128119907
Genre : Science
File Size : 76. 12 MB
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Environmental Management: Science and Engineering for Industry consists of 18 chapters, starting with a discussion of International Environmental Laws and crucial environmental management tools, including lifecycle, environmental impact, and environmental risk assessments. This is followed by a frank discussion of environmental control and abatement technologies for water, wastewater, soil, and air pollution. In addition, this book also tackles Hazardous Waste Management and the landfill technologies available for the disposal of hazardous wastes. As managing environmental projects is a complex task with vast amounts of data, an array of regulations, and alternative engineering control strategies designed to minimize pollution and maximize the effect of an environmental program, this book helps readers further understand and plan for this process. Contains the latest methods for Identifying, abating, or eliminating pollutants from air, water, and land Presents up-to-date coverage on environmental management tools, such as risk assessment, energy management and auditing, environmental accounting, and impact assessments Includes methods for collecting and synthesizing data derived from environmental assessments

Environmental Assessment And Management In The Food Industry

Author : U Sonesson
ISBN : 9780857090225
Genre : Science
File Size : 57. 42 MB
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Life cycle assessment (LCA) of production and processing in the food industry is an important tool for improving sustainability. Environmental assessment and management in the food industry reviews the advantages, challenges and different applications of LCA and related methods for environmental assessment, as well as key aspects of environmental management in this industry sector. Part one discusses the environmental impact of food production and processing, addressing issues such as nutrient management and water efficiency in agriculture. Chapters in Part two cover LCA methodology and challenges, with chapters focusing on different food industry sectors such as crop production, livestock and aquaculture. Part three addresses the applications of LCA and related approaches in the food industry, with chapters covering combining LCA with economic tools, ecodesign of food products and footprinting methods of assessment, among other topics. The final part of the book concentrates on environmental management in the food industry, including contributions on training, eco-labelling and establishing management systems. With its international team of editors and contributors, Environmental assessment and management in the food industry is an essential reference for anyone involved in environmental management in the food industry, and for those with an academic interest in sustainable food production. Reviews the advantages, challenges and different applications of LCA and related methods for environmental assessment Discusses the environmental impact of food production and processing, addressing issues such as nutrient management and water efficiency in agriculture Examines environmental management in the food industry, including contributions on training, eco-labelling and establishing management systems

Eco Management Accounting

Author : Matteo Bartolomeo
ISBN : 0792355628
Genre : Business & Economics
File Size : 56. 84 MB
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This book is based on a research project sponsored by the European Commission (DG XII, Human Dimension of Environmental Change). It focuses on how companies calculate environmental costs in support of management decisions, exploring the possible contribution that management accounting may make to environmental management in a European context. A conceptual framework is developed within which the relationship between the two activities can be charted and analyzed. The work is based on a survey of 84 European companies and 15 company-based case studies in Italy, Germany, the Netherlands and the UK. The project produced unique empirical materials. It affords important insights into how companies can apply the principles of environmental accounting. It shows where existing accounting structures are helpful and where new sources of information are needed to address the environmental issues with which companies are confronted. It shows the potential usefulness of different accounting concepts and techniques in the environmental area.

Environmental And Material Flow Cost Accounting

Author : Christine M. Jasch
ISBN : 9781402090288
Genre : Business & Economics
File Size : 37. 4 MB
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Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA). “Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.

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