Environmental Management Accounting and Supply Chain Management

Ongoing concern about the need to promote environmental management accounting has resulted in this, the fifth volume in the Environmental and Sustainability Management Accounting Network (EMAN) series. Drawing inspiration from the 2007 EMAN conference in

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ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 27 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

Roger L. Burritt  •  Stefan Schaltegger Martin Bennett  •  Tuula Pohjola  •  Maria Csutora Editors

Environmental Management Accounting and Supply Chain Management

Editors Roger L. Burritt School of Commerce University of South Australia Level 4 Way Lee Building City West Campus 37-44 North Terrace Adelaide SA 5000 Australia [email protected] Martin Bennett The Business School University of Gloucestershire The Park, PKPL205 Cheltenham Gloucestershire GL50 2RH UK [email protected]

Stefan Schaltegger Centre for Sustainability Management (CSM) Leuphana Universität Lüneburg Scharnhorststraße 1 21335 Lüneburg Germany [email protected] Tuula Pohjola Aalto University School of Science and Technology Eerikinkatu 9A9 00100 Helsinki Finland [email protected]

Maria Csutora Institute for Environmental Sciences Corvinus University of Budapest Fovám tér 8 1828 Budapest Hungary [email protected]

ISSN 1389-6970 ISBN 978-94-007-1389-5 e-ISBN 978-94-007-1390-1 DOI 10.1007/978-94-007-1390-1 Springer Dordrecht Heidelberg London New York Library of Congress Control Number: 2011929032 © Springer Science+Business Media B.V. 2011 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. Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)

Foreword

Sustainability requirements continue to be driven strongly both by regulators and customer demands. For some years, pressure concentrated on large, often stocklisted corporations. However, it soon became clear that much of the social and environmental impacts are to be found within the supply chain. As large multinationals hand down the societal pressure they are facing, suppliers increasingly need to be transparent about the social and ecological impacts of their products and services, and need to be able to assess and improve their respective performance. This creates new challenges. On the one hand, suppliers, often companies of much smaller scale an