Environmental Management Accounting for Cleaner Production
Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner prod
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Environmental Management Accounting for Cleaner Production
Environmental Management Accounting for Cleaner Production
ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 24 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
Stefan Schaltegger • Martin Bennett Roger L. Burritt • Christine Jasch Editors
Environmental Management Accounting for Cleaner Production
Editors Stefan Schaltegger Centre for Sustainability Management (CSM) Leuphana Universität Lüneburg Lüneburg, Germany
Roger L. Burritt Centre for Accounting, Governance and Sustainability School of Commerce University of South Australia Adelaide SA, Australia Christine Jasch Institut für Ökologische Wirtschaftsforschung Vienna, Austria
Martin Bennett University of Gloucestershire Business School Cheltenham, UK
ISBN 978-1-4020-8912-1
e-ISBN 978-1-4020-8913-8
Library of Congress Control Number: 2008931993 © 2008 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. Chapter 11 figures and tables © Martin Kurdve Printed on acid-free paper springer.com
Foreword from the Editors
This fifth volume of the Environmental and Sustainability Accounting Network (EMAN) would not have been possible without the continuous support of the many active network members submitting papers and engaging in EMAN conferences. The role of environmental management accounting (EMA) support for Cleaner Production in companies and Cleaner Production initiatives by governments has been discussed intensively since the EMAN-EU conference in Graz in 2006. At the Helsinki conference in 2007 EMAN celebrated its tenth birthday. The network has grown since its foundation in 1997 to more than 2,000 members from academia, companies, NPOs and the public sector and is continuously accepting new members. From the initial core group of EMAN-EU the global network has developed five regional networks EMAN-Europe (www.eman-eu. net), EMAN-Asia Pacific (www.eman-ap.net), EMAN Africa (www.eman-af. net) and EMAN-Americas (www.eman-am.net). All regional networks are members of EMAN-Global (www.eman-global.net)
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