Implementing Environmental Management Accounting: Status and Challenges

1. Introduction
Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma, Stefan Schaltegger

Section 1. Ema Progress

2. Challenges for Environmental Management Accounting
Roger L. Burritt

3. Current Trends in Environmental Cost Accounting — and Its Interaction with Ecoefficiency Performance Measurement and Indicators
Stefan Schaltegger, Marcus Wagner

4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency
Pontus Cerin, Staffan Laestadius

5. Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting
Dick Osborn

Section 2. Exploring EMA Implementation Issues

6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting
Marcus Wagner

7. Environmental Risk Management and Environmental Management Accounting — Developing Linkages
Roger L. Burritt

8. Using Software Systems to Support Environmental Accounting Instruments
Claus Lang, Daniel Heubach, Thomas Loew

9. Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services
Tuula Pohjola

10. Implementing Environmental Cost Accounting in Small and Medium-Sized Companies
Natalie Wendisch, Thomas Heupel

11. Environmental Management Accounting in Small and Medium-Sized Enterprises
Alessia Venturelli, Aldo Pilisi

Section 3. National Experiences in Implementing EMA

12. Environmental Accounting Guidelines and Corporate Cases in Korea
Byung-Wook Lee, Seung-Tae Jung, Jeong-Heui Kim

13. Environmental Management Accounting: Current Practice and Future Trends in Argentina
Graciela María Scavone

14. Environmental Management Accounting in the Framework of EMAS II in the Czech Republic
Jaroslava Hyrslová, Miroslav Hájek

15. The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh
Abdul Hannan Mia

16. Environmental Management Accounting Practices in Japan
Katsuhiko Kokubu, Eriko Nashioka

17. Environmental Management Accounting Pilot Projects in Costa Rica
Christine Jasch, Myrtille Danse

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Nyckelord: SCIENCE / Environmental Science SCI026000