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

Avainsanat: Economics/Management Science, Accounting/Auditing, Environmental Management, Production/Logistics/Supply Chain Management, Business Information Systems, Innovation/Technology Management, Sustainable Development