Eco-Management Accounting Based upon the ECOMAC research project spo
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
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EGO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME3
The titles published in this series are listed at the end of this volume.
Eco-Management Accounting Based upon the ECOMAC research project sponsored by the EU's Environment and Climate Programme (DG XII, Human Dimension of Environmental Change)
by
Matteo Bartolomeo Fondazione Eni Enrico Mattei, Milan, Italy
Martin Bennett University of Wolverhampton, United Kingdom
Jan Jaap Bouma Erasmus University Rotterdam, The Netherlands
Peter Heydkamp IBM Germany, Stuttgart, Germany
Peter James Sustainable Business Centre, Congleton, United Kingdom
Foppe de Walle ENERO-TNO, Delft, The Netherlands
and
Teun Wolters ElM Small Business Research and Consultancy, Zoetermeer, The Netherlands
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SPRINGER-SCIENCE+BUSINESS MEDIA, B.V.
A C.I.P. Catalogue record for this book is available from the Library of Congress.
ISBN 978-90-481-5166-0 ISBN 978-94-017-1354-2 (eBook) DOI 10.1007/978-94-017-1354-2
Printed an acid-free paper
AII Rights Reserved
© 1999 Springer Science+Business Media Dordrecht Originally published by Kluwer Academic Publishers in 1999 No part of the material protected by this copyright notice may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopying, recording or by any information storage and retrieval system, without written permission from the copyright owner
Contents
Foreword ....................................................................................................................... 7 Preface ........................................................................................................................... 9 1 The Ecomac Framework ............................................................................................ 13 1.1 Introduction ........................................................................................................ 13 1.2 Environmental management... ............................................................................ 14 1.2.1 Financial costs and benefits of environmental action ............................ 15
1.3
1.4
1.5
1. 6
1. 7
1.2.2 Integrating environment into mainstream business ............................... 16 1.2.3 Environmental performance measurement and reporting ..................... 17 1.2.4 Life cycle management... ....................................................................... 18 1.2.5 Sustainable development ...................................................................... 19 1.2.6 Conclusions ........................................................................................... 19 Overview of accounting and the environment in business ................................. 20 1.3.1 Four approaches .................................................................................... 20 1.3.2 Eco-management accounting ................................................................ 23 The Ecomac Survey ...........................................................................................
