Environmental and Material Flow Cost Accounting Principles and Proce
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
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ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 25 Series Editor: Arnold Tukker, TNO-STB, Delft, The Netherlands Editorial Advisory Board: Martin Charter, Centre for Sustainable Design, The Surrey Institute of Art & Design, Farnham, United Kingdom John Ehrenfeld, International Society for Industrial Ecology, New Haven, U.S.A. Gjalt Huppes, Centre of Environmental Science, Leiden University, Leiden, The Netherlands Reid Lifset, Yale University School of Forestry and Environmental Studies, New Haven, U.S.A. Theo de Bruijn, Center for Clean Technology and Environmental Policy (CSTM), University of Twente, Enschede, The Netherlands
For other titles published in this series, go to www.springer.com/series/5887
Christine Jasch Institut Für Ökologische Wirtschaftsforschung Vienna, Austria
ISBN: 978-1-4020-9027-1
e-ISBN: 978-1-4020-9028-8
Library of Congress Control Number: 2008936133 © 2009 Springer Science + Business Media B.V. No part of this work may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, microfilming, recording or otherwise, without written permission from the Publisher, with the exception of any material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. The EMA Assessment templates in Excel and the Brewery Murau Case Study are available for download at www.ioew.at and www.springer.com/978-1-4020-9027-1. Printed on acid-free paper springer.com
Foreword
Pressures and incentives for the adoption of cleaner production or pollution prevention processes by business have emerged from both inside and outside enterprises. Internally, the adoption of cleaner technologies may be driven by efforts to avoid the costs of waste management, to bypass the uncertainty of constantly changing regulations, and to position the firm as a “green” enterprise in the local, national, or global marketplace. Externally, corporate environmental performance is increasingly scrutinized by investors, financial advisors, regulatory bodies, host communities, and the public at-large. In this context, Environmental Management Accounting (EMA) serves as a tool to realize and understand the full spectrum of the environmental costs of non-prevention approaches and the economic benefits of pollution prevention or cleaner ones and to integrate these costs and benefits into day-to-day business decisions. Environmental Management Accounting is an essential business tool for creating internal demand in businesses for cleaner and less wasteful production processes. EMA changes the order of the reasons why companies may engage in pollution prevention activities from one of environmental concern or market access to market to one of giving a preferential position to engaging in pollution prevention activities purely because it makes good business sense due to the immediate financial benefits it delivers. If all companies in a national economy were to realize that producing waste is alm
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