Download or read book Environmental Management Accounting and Supply Chain Management written by Roger L. Burritt and published by Springer Science & Business Media. This book was released on 2011-05-19 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.
Download or read book Environmental Management Accounting Informational and Institutional Developments written by M.D. Bennett and published by Springer Science & Business Media. This book was released on 2005-12-30 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Eco Management Accounting written by Matteo Bartolomeo and published by . This book was released on 2014-01-15 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Eco Management Accounting written by Matteo Bartolomeo and published by Springer Science & Business Media. This book was released on 2013-03-09 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ECOMAC project (Eco-management Accounting as a Tool of Environmental Man agement) has provided a framework for linking environmental management with man agement accounting. It was funded in Theme 4, 'Human Dimensions of Environmental Change' in the EU Environment and Climate Research Programme. The project is of high policy relevance by contributing to the on-going debate on eco management accounting, reporting and indicators. It is also an area needing further re search. I would like to thank the research team, companies that participated as associated con tractors, and the advisory panel. Jonathan Parker DG XII/D-5, European Commission Theme on Human Dimensions of Environmental Change 7 Preface The ECOMAC project This document is the final report on the project 'Eco-management accounting as a tool of environmental managemenf (ECOMAC). This research project was conducted under the Environment and Climate Programme (Human Dimension of Environmental Change) of the European Commission (DG XII). The ECOMAC project investigated how companies are using or intend to use environ mental costs and benefits figures in support of their decisions, and what they have been doing to remedy the limitations of conventional management accounting in this area. The research was largely explorative in nature, but the project also produced a structured overview of the subject and made suggestions and recommendations as to how compa nies could improve their own environmental accounting.
Download or read book Environmental Management Accounting Purpose and Progress written by M.D. Bennett and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Environmental Management Accounting for Cleaner Production written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2008-10-10 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Eco management accounting written by Martin Bennett and published by BSI British Standards Institution. This book was released on 2001 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental management, Inspection, Environmental engineering, Management, Accounting Environment
Download or read book Environmental Management Accounting written by Christian Herzig and published by Routledge. This book was released on 2012-03-15 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Environmental Management Accounting written by Isabell Keil and published by GRIN Verlag. This book was released on 2004-09-08 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2003 in the subject Business economics - Investment and Finance, grade: 1,3 (A), University of Glamorgan, language: English, abstract: The importance placed on environmental issues has increased during the last two decades. Businesses have become increasingly aware of the environmental implications on their operations, products, and services. Environmental risks may have serious consequences for the prospects of a company, with particular financial consequences. Businesses experience increased pressure from various stakeholders to report on environmental behaviour. Smith and Lambell (1997) stated that the topic of environmental accounting is not new, because many companies already produce environmental statements within their annual reports. Traditional accounting techniques such as financial and management accounting are used to report on the environmental implications of a business. Smith and Lambell (1997) also argued that companies should cease considering the environment as a given factor and take it into their accounts. This can be done by identifying the environmental costs of a product, service, or process. The environmental costs increased as a consequence of this, amongst other reasons. The existing conventional accounting systems are not able to deal with these environmental costs because they tend to attribute them to general overhead accounts. As result managers are often unaware of them and have no incentive to reduce them (UNDSD, 2003). Environmental Management Accounting, a variant of environmental accounting, provides managers with knowledge about these environmental costs by extending conventional methods of accounting to capture them (Smith and Lambell, 1997). Environmental Management Accounting (EMA) generates, analyses and uses financial and non-financial information to support internal management. It is a complementary management accounting approach to the financial accounting approach, according to Bennett and James (1998a). EMA helps to identify and allocate environment-related costs and aims to develop appropriate mechanisms for this (Frost and Wilmhurst, 2000). Key application fields for EMA are: assessment of annual environmental costs/expenditures, product pricing, budgeting, investment appraisal, calculating costs and savings of environmental projects, or setting quantified performance targets, to name only a few (Jasch, 2003). Frost and Wilmhurst (2000) stated that EMA practices have resulted in cost savings and competitive advantage.
Download or read book Implementing Environmental Management Accounting Status and Challenges written by Pall M. Rikhardsson and published by Springer Science & Business Media. This book was released on 2005-07-28 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Environmental Management Accounting Procedures and Principles written by and published by . This book was released on 2001 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Expert Working Group on Improving Government's Role in the Promotion of Environmental Management Accounting (EMA), was formed when it was realised that although a number of governments were interested in promoting EMA, there was little communication between the agencies involved. This, the first publication of the Working Group, presents the terminology and techniques used by its members. It aims to establish a common understanding of the basic concepts of EMA and provide a set of principles and procedures to guide those interested in its application.
Download or read book Routledge Handbook of Environmental Accounting written by Jan Bebbington and published by Routledge. This book was released on 2021-03-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.
Download or read book Improving Governments Role in the Promotion of Environmental Managerial Accounting written by United Nations. Division for Sustainable Development and published by United Nations Publications. This book was released on 2000 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent years have seen increasing pressures and incentives for the adoption of cleaner production processes and pollution prevention measures by industry emerging from both inside and outside of commerce. Internally the driver is to reduce the producers costs associated with waste and compliance with regulations. Externally the corporate environmental performance is increasingly scrutinised by investors, regulatory bodies, and the public at large. Some enterprises are reviewing and changing their management procedures in order to measure more accurately the costs of environmental impacts and the benefit of environmental protection. With increasingly tough environmental protection policies come steadily increasing business costs. Conventional managerial accounting systems do not adequately identify these costs, thereby complicating or preventing actions to reduce them. Environmental managerial accounting (EMA) covers a variety of techniques for identifying and measuring the full range of environmental costs. While managerial accounting systems are traditionally viewed as matters internal to a business, the potential public benefits that can result from their widespread adoption by corporations provide an incentive for an active government role in promoting such systems. This report presents the considerations from a series of United Nations sponsored expert meetings on how governments might promote and advance EMA.
Download or read book Environmental Management Accounting Purpose and Progress written by M.D. Bennett and published by Springer. This book was released on 2003-08-31 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1 This is the second volume in the EMAN-Europe series of selected refereed papers on environmental management accounting drawn primarily from 2 papers presented at EMAN-Europe’s annual conferences . Most of the th papersin thisvolumewere ?rstpresented at the5 EMAN-EuropeAnnual Conference at the University of Gloucestershire, United Kingdom, on 11-12 February 2002. Asseveralofthepapersshow,environmentalmanagementaccounting(EMA) has continued to become increasingly established in both private-sector companies and in the public sector. As a network of researchers, business people,consultantsandpolicyadvisersinterestedinenvironmentalmana- ment accounting as a tool of corporate environmental management, EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar - terests,andbyorganisingregulareventsforthedisseminationandexchange of news and ideas. EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners’ reports on their own experiences in their workplaces.
Download or read book Implementing Environmental Management Accounting Status and Challenges written by Pall M. Rikhardsson and published by Springer Science & Business Media. This book was released on 2005-11-13 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Environmental and Material Flow Cost Accounting written by Christine M. Jasch and published by Springer Science & Business Media. This book was released on 2008-11-07 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Eco management Accounting written by Peter James and published by . This book was released on 1999 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
