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 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 Book of Abstracts written by Conference Environmental Management Accounting and Cleaner Production (9, 2006, Graz) and published by . This book was released on 2006 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Informational and Institutional Developments written by M.D. Bennett and published by Springer Science & Business Media. This book was released on 2002-07-31 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Giving a comprehensive coverage of the state of the art, this text presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures.
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 2005-11-13 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 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 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 Environmental Management Accounting written by and published by . This book was released on 2006 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Using Environmental Management Accounting to Investigate Benefits of Cleaner Production at a Paper Manufacturing Company in Kwadakuza KwaZulu Natal written by Mishelle Doorasamy and published by . This book was released on 2014 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Environmental Technology and Sustainability written by Basanta Kumara Behera and published by Elsevier. This book was released on 2020-04-05 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental Technology and Sustainability: Physical, Chemical and Biological Technologies for Clean Environmental Management provides a dependable source of information on the fundamental scientific evidence involved in environmental protection and sustainable development. The book provides the basic natural sciences that underpin the understanding, development and application of environment technologies that support a clean inhabitable world that includes environmental technologies and sustainable, renewable energy systems. It considers the science and technology for environmental benefits, including the development of both smarter, cleaner technologies for environmental protection, conservation, and more. Provides methods and processes for CO2 Sequestration Focuses on technologies for reducing greenhouse gases and for biofuel production Outlines issues surrounding contaminated water and provides solutions for water management Describes problems facing air pollution, including sources and mitigation Includes contaminated soil management
Download or read book Water Purification and Management written by José Coca-Prados and published by Springer Science & Business Media. This book was released on 2010-10-14 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the major challenges for many Mediterranean and other countries is finding viable solutions to tackle water shortage. Some of the major water quality constraints derive from the high salinity of groundwater and from pollution sources such as: untreated domestic sewage, fertilizers and pesticides from irrigation drainage, industrial effluents, and solid waste disposal. Wastewater treatment processes involving physico-chemical and biological treatment, chemical oxidation, membrane technologies, along with methods of solids concentration and disposal are of special relevance in dealing with these problems. This volume contains selected lectures presented at the NATO ADVANCED TRAINING COURSE held in Oviedo (November 15-21, 2009) and sponsored by the NATO Science for Peace and Security (SPS) Programme. They cover a variety of topics from wastewater treatment methods to cleaner production strategies, as a careful management of water resources is the basis for sustainable development and to avoid potential security threats. The reader will benefit from a general view of some of the operations involved in wastewater treatment and solid concentration and disposal methods. A proper water reuse and recycling, together with efficient solid disposal, would contribute to a better use of the resources and a sustainable economic growth, particularly in many arid lands of the world.
Download or read book Cleaner Production written by Francisco José Gomes da Silva and published by Springer. This book was released on 2019-07-18 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an overview of cleaner production, including how regulations have evolved, and presents a broad perspective on how it is being developed. Presenting several practical examples and applications of modern clean production technologies, it provides readers with ideas on how to extend these practices to other industry sectors in order to contribute to a better environment in the future. The authors start from the initial concepts of how to implement new cleaner production systems, before collecting recent developments in the area and demonstrating practical ways in which the latest knowledge can be applied. It motivates readers to develop new ideas on how to improve manufacturing systems to save energy and generate less waste, and discusses strategies on how to save, reuse and adapt materials, as well as techniques to reduce the waste and pollution produced. This book serves as a reference resource for industrial management engineers and researchers, and is also of interest to undergraduate and postgraduate students looking for insights into cleaner production in industry.
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 Cleaner Production written by Lennart Nilsson and published by Baltic University Press. This book was released on 2007 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Sustainability written by Anthony Hopwood and published by Taylor & Francis. This book was released on 2010-09-23 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: - embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders; - measure and link sustainability and financial performance; - integrate sustainability into 'mainstream' reporting, both to management and external stakeholders. In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability
