Environmental Management Accounting for Cleaner Production (Eco-Efficiency in Industry and Science)
Language: English
Pages: 500
ISBN: 9048180260
Format: PDF / Kindle (mobi) / ePub
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 production – reduced costs and fewer environmental impacts through the reduced use of materials – environmental management accounting (EMA) is a necessary information management tool.
Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.
2001). These costs are captured in conventional cost accounting, mostly in the form of overheads, but they are generally not attributed directly to a product. As in LCA, this clear attribution to a product system is important for assessment to estimate the true costs (LCC) or true environmental interventions (LCA) of the product (system) to be compared with another which fulfils the same function or has the same benefit. The basis of comparison in LCC is the same as in LCA, the functional unit.
just by “reporting as usual” through orthodox practice, via one universal document (on print media), mostly produced as a “one size fits all” report. Users increasingly expect reporting instruments tailored to specific target-groups, individualised or even personalised. To identify their needs and preferences it is necessary to determine what targetgroups want. Public/media Sensitive investors Investors Pressure groups Neighbours Suppliers Customers High priority Employees Important
6.6). Using the EMAS II requirements, 48 semantic components are needed to create an environmental statement. In addition, all data types for a certain semantic component have to be determined and analysed through a verification procedure in terms of redundancy. The result is a catalogue of relevant contents specified by data types. 4. Design of the schema: Based on the catalogue above, the schema has to be designed. Therefore, all selected components can be organised in a hierarchy which is
Energy consumption and production Emission to the air Other environmental impacts (b) Economic data including: – – – – – Production in monetary and physical units Environmental fees and fines Environmental investments Savings from environmental improvements Employment rate 128 Z.A. Nowak, M.J. Cichy Fig. 7.2 Diploma of acknowledgement for the implementation of cleaner production as a strategy ● ● ● List of investments to be implemented in the near future and their expected results
enough to know the quantities of materials and energy used, the emissions caused, and the number of desired outputs created. Measures of physical environmental management accounting (PEMA—see Burritt et al. 2002), and the respective EMA tools to track, trace, measure and report physical information, are therefore required. To measure and improve eco-efficiency, however, requires both environmental and economic information, i.e. not only physical but also monetary environmental management