By Teun Wolters (auth.), Martin Bennett, Jan Jaap Bouma (eds.)
Environmental administration Accounting (EMA) is more and more regarded as a exclusive software of environmental administration. It is helping to combine a company's environmental and enterprise pursuits, wherein bettering company eco-efficiency by way of lowering environmental bills or making one's product extra competitive.
This publication provides a complete assurance of the state-of-the-art. It provides a few EMA frameworks that businesses can take as a foundation for imposing their very own particular EMA buildings. in addition to discussing environmental accounting concerns inside of traditional administration accounting, it offers an in depth photo of fabrics circulate (cost) accounting as a substitute manner of taking a look at the ecology-economy relationships on the company point. a desirable case learn exhibits how a wide corporation (Siemens) applies fabrics stream accounting and what merits it entails.
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Extra resources for Environmental Management Accounting: Informational and Institutional Developments
Financial accounting is concerned mainly with the provision of information to external company stakeholders, especially investors and shareholders. Other accounting systems such as regulatory accounting and reporting systems are dedicated to more specific audiences external to the company, such as tax agencies or other regulatory bodies. Apart from the distinction between monetary and physical information, this leads to a further possible criterion for structuring environmental accounting – internal vs.
A materials flow balance can be made for a few selected materials or processes or for all materials and wastes of an organisation. The aim of process balances is to track materials on their way through the company. The starting point is often the corporate level, as much information is available on this system boundary, and this is also the level which is used for disclosure in corporate environmental reports. During its first environmental review, most companies draw up a materials flow balance without going into much detail.
Environmental Management Accounting Metrics: Procedures and Principles 43 ' Environmental' costs are part of a company's usual materials and money flows. EMA can be an eye-opener to those in charge of accounting and management decisions in stimulating the company's processes to be viewed in a different way, to reflect new priorities. EMA's focus on materials flows is no longer intended to assess the total ' environmental' costs, but to develop a different look at the production costs that takes a company ' s environmental effects seriously.