Schaltegger, Stefan
Environmental Management Accounting for Cleaner Production
Part I. Introduction and Structure
1. Environmental Management Accounting (EMA) as a Support for Cleaner Production
Stefan Schaltegger, Martin Bennett, Roger L. Burritt, Christine Jasch
Part II. EMA in Cleaner Production—Theories and Models
2. Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method
Valérie Laforest
3. Estimating Environmental Impact in the Early Stages of the Product Innovation Process
Claus Lang-Koetz, Severin Beucker, Daniel Heubach
4. Unravelling the Impacts of Supply Chains—A New Triple-Bottom-Line Accounting Approach and Software Tool
Thomas Wiedmann, Manfred Lenzen
5. Life-Cycle Based Sustainability Assessment of Products
Walter Klöpffer, Isa Renner
6. Environmental Statements on the Internet—From a Mere EMAS Requirement to an On-line Environmental Communication Tool
Ralf Isenmann
7. Phenomenological Model of Cleaner Production
Zygfryd A. Nowak, Michal J. Cichy
Part III. EMA Support for Cleaner Production—Case Studies
8. Using EMA to Benchmark Environmental Costs—Theory and Experience from Four Countries Through the UNIDO TEST Project
Maria Csutora, Roberta Palma
9. Sustainable Development in the South African Mining Industry: The Role of Cleaner Production and EMA
Maryna Möhr-Swart, Faan Coetzee, James Blignaut
10. Environmental Management Accounting in the Metal Finishing Industry
Michael Koefoed
11. Chemical Management Services: Safeguarding Environmental Outcomes
Martin Kurdve
Part IV. Recent Conceptual Developments in EMA and New Areas
12. The Development of Environmental Management Accounting: An Institutional View
Wei Qian, Roger Burritt
13. Does Corporate Environmental Accounting Make Business Sense?
Seakle K. B. Godschalk
14. An Environmental Accounting Model for a Natural Reserve
Francesco Marangon, Maurizio Spoto, Francesca Visintin
15. Measurement and Recognition of Wildlife in the Financial Statements of Public Sector Entities: A South African Perspective
Wynand J. Wentzel, Brian Kevin Reilly, Yvonne Reilly
16. Environmental Management Accounting and Environmental Accountability Within Universities: Current Practice and Future Potential
Huei-Chun Chang, Craig Deegan
17. The IFAC International Guidance Document on Environmental Management Accounting
Christine Jasch, Deborah E. Savage
Part V. International EMA Developments and Surveys
18. Environmental Performance Indicators—Key Features of Some Recent Proposals
Robert Langford
19. The Need for Standardised Disclosure on Climate-Risk in Financial Reports: Implications of the JICPA Reports
Takeshi Mizuguchi
20. Environmental Management Accounting Practices in Japanese Manufacturing Sites
Katsuhiko Kokubu, Eriko Nashioka
Part VI. Case Studies in EMA
21. Waste Reduction Program Based on IFAC’S EMA Guideline in Danisco A/S
Lars Munkøe, Christine Jasch
22. Implementing Material Flow Cost Accounting in a Pharmaceutical Company
Yasushi Onishi, Katsuhiko Kokubu, Michiyasu Nakajima
23. Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminium Sunndal, Norway
John E. Hermansen, Anne Kristine Mølmen-Nertun, Grunde Pollestad
24. Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution
Xiaomei Guo
Part VII. Success Factors in Implementation
25. Evaluating Management Accounting from a User Perspective: A Study of the Environmental Accounting System of the Environment Agency in England and Wales
Martin Bennett
26. An Empirical Examination of the Role of Environmental Accounting Information in Environmental Investment Decision-Making
Tapan K. Sarker, Roger L. Burritt
27. Success Factors in Developing EMA—Experiences from Four Follow-Up Case Studies in Finland
Anna Kumpulainen, Tuula Pohjola
Keywords: Economics/Management Science, Accounting/Auditing, Environmental Management, Production/Logistics/Supply Chain Management, Business Information Systems, Innovation/Technology Management, Sustainable Development
- Author(s)
- Schaltegger, Stefan
- Bennett, Martin
- Burritt, Roger L.
- Jasch, Christine
- Publisher
- Springer
- Publication year
- 2008
- Language
- en
- Edition
- 1
- Series
- Eco-Efficiency in Industry and Science
- Page amount
- 517 pages
- Category
- Economy
- Format
- Ebook
- eISBN (PDF)
- 9781402089138