Implementing Environmental Management Accounting: Status and Challenges
This is the third volume in the Environmental Management Accounting Network (EMAN) series of selected refereed papers on environmental management accounting drawn primarily from papers presented at EMAN-Europe's annual c- ferences. Most of the papers in t
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ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 18 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
The titles published in this series are listed at the end of this volume.
Implementing Environmental Management Accounting: Status and Challenges Edited by
Pall M. Rikhardsson The Aarhus School of Business, Aarhus, Denmark
Martin Bennett University of Gloucestershire Business School, Cheltenham, U.K.
Jan Jaap Bouma Erasmus University, Rotterdam, The Netherlands and
Stefan Schaltegger Centre for Sustainability Management (CSM), University of Lüneburg, Germany
A C.I.P. Catalogue record for this book is available from the Library of Congress.
ISBN 10 1-4020-3372-9 (PB) ISBN 13 978-1-4020-3372-8 (PB) ISBN 10 1-4020-3371-0 (HB) ISBN 10 1-4020-3373-7 (e-book) ISBN 13 978-1-4020-3371-1 (HB) ISBN 13 978-1-4020-3373-5 (e-book)
Published by Springer, P.O. Box 17, 3300 AA Dordrecht, The Netherlands. www.springeronline.com
Printed on acid-free paper
All Rights Reserved © 2005 Springer 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 in the Netherlands.
CONTENTS
Preface 1
vii
Environmental Management Accounting: Innovation or Managerial Fad? Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger
1
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 and Marcus Wagner
19
45
4
Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency 63 Pontus Cerin and Staffan Laestadius
5
Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting Dick Osborn
81
Section 2 Exploring EMA Implementation Issues 6
Environmental Performance and the Quality of Corporate Environmental Reports: 105 The Role of Environmental Management Accounting Marcus Wagner
7
Environmental Risk Management and Environmental Management Accounting Developing Linkages Roger L. Burritt
123
8
Using Software Systems to Support Environmental Accounting Instruments Claus Lang, Da
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