Environmental Management Accounting for Cleaner Production (eBook)

Foreword from the Editors 6
Preface 8
Contents 9
List of Contributors 13
Introduction and Structure 18
Environmental Management Accounting (EMA) as a Support for Cleaner Production 19
EMA in Cleaner Production—Theories and Models 43
Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method 44
Estimating Environmental Impact in the Early Stages of the Product Innovation Process 63
Unravelling the Impacts of Supply Chains—A New Triple-Bottom-Line Accounting Approach and Software Tool 79
Life-Cycle Based Sustainability Assessment of Products 105
Environmental Statements on the Internet—From a Mere EMAS Requirement to an On-line Environmental Communication Tool 117
Phenomenological Model of Cleaner Production 136
EMA Support for Cleaner Production—Case Studies 153
Using EMA to Benchmark Environmental Costs—Theory and Experience from Four Countries Through the UNIDO TEST Project 154
Sustainable Development in the South African Mining Industry: The Role of Cleaner Production and EMA 176
Environmental Management Accounting in the Metal Finishing Industry 203
Chemical Management Services: Safeguarding Environmental Outcomes 218
Recent Conceptual Developments in EMA and New Areas 239
The Development of Environmental Management Accounting: An Institutional View 240
Does Corporate Environmental Accounting Make Business Sense? 256
An Environmental Accounting Model for a Natural Reserve 273
Measurement and Recognition of Wildlife in the Financial Statements of Public Sector Entities: A South African Perspective 289
Environmental Management Accounting and Environmental Accountability Within Universities: Current Practice and Future Potential 307
The IFAC International Guidance Document on Environmental Management Accounting 327
International EMA Developments and Surveys 343
Environmental Performance Indicators—Key Features of Some Recent Proposals 344
The Need for Standardised Disclosure on Climate-Risk in Financial Reports: Implications of the JICPA Reports 358
Environmental Management Accounting Practices in Japanese Manufacturing Sites 370
Case Studies in EMA 382
Waste Reduction Program Based on IFAC’S EMA Guideline in Danisco A/S 383
Implementing Material Flow Cost Accounting in a Pharmaceutical Company 399
Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminium Sunndal, Norway 414
Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution 426
Success Factors in Implementation 443
Evaluating Management Accounting from a User Perspective: A Study of the Environmental Accounting System of the Environment Agency in England and Wales 444
An Empirical Examination of the Role of Environmental Accounting Information in Environmental Investment Decision-Making 458
Success Factors in Developing EMA—Experiences from Four Follow-Up Case Studies in Finland 477
Index 491