Environmental Management Accounting: Informational and Institutional Developments
Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reduci
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ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 9 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
Environmental Management Accounting: Informational and Institutional Developments Edited by
Martin Bennett University of Gloucestershire Business School, Cheltenham, U.K.
Jan Jaap Bouma Erasmus Centre for Sustainable Development and Management, Erasmus University, Rotterdam, The Netherlands and Economics Faculty of the University of Ghent, Belgium
and
Teun Wolters ISCOM Institute for Sustainable Commodities, Utrecht, The Netherlands
KLUWER ACADEMIC PUBLISHERS NEW YORK, BOSTON, DORDRECHT, LONDON, MOSCOW
eBook ISBN: Print ISBN:
0-306-48022-0 1-4020-0552-0
©2004 Kluwer Academic Publishers New York, Boston, Dordrecht, London, Moscow Print ©2002 Kluwer Academic Publishers Dordrecht All rights reserved No part of this eBook may be reproduced or transmitted in any form or by any means, electronic, mechanical, recording, or otherwise, without written consent from the Publisher Created in the United States of America Visit Kluwer Online at: and Kluwer's eBookstore at:
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Contents
Preface
vii–ix
1. The Development of Environmental Management Accounting: General Introduction and Critical Review M. Bennett, J.J. Bouma and T. Wolters
1–18
PART I OVERVIEWS
2. An Integrative Framework of Environmental Management Accounting R.L. Burritt, T. Hahn and S. Schaltegger
21–35
3. Environmental Management Accounting Metrics: Procedures and Principles C. Jasch
37–50
4. A Guideline for the Measurement and Reporting of Environmental Costs J.-D. Kim
51–65
5. Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials M. Strobel and C. Redmann
67–82
6. Resource-Efficiency Accounting T. Orbach and C. Liedtke
83–90
PART II INFORMATION SYSTEMS
7. Efficient Eco-Management Using ECO-lntegral – How to Save Costs and Natural Resources at the Same Time W. Scheide, S. Enzler and G. Dold 8. Materials Flow Management Based on Production Data from ERP Systems G. Jürgens 9. ‘Counting what Counts’ – Raising Transparency through Environmental Management Accounting at Siemens R.A. Thurm 10. The Danish Environmental Management Accounting Project: An Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems P.M. Rikhardsson and L. Vedsø 11. Life Cycle Engineering H. Krasowski
93–111 113–122
123–135
137–151 153–157
v
vi
Environmental Management Accounting: Information and Instituti
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