Implementing Environmental Management Accounting: Status and Challenges

ISBN: 978-1-4020-3371-1 (Print) 978-1-4020-3373-5 (Online)

Table of contents (17 chapters)

  1. Front Matter

    Pages i-vii

  2. Chapter

    Pages 1-16


  3. Ema Progress

    1. Chapter

      Pages 19-44

      Challenges for Environmental Management Accounting

    2. Chapter

      Pages 45-62

      Current Trends in Environmental Cost Accounting — and Its Interaction with Ecoefficiency Performance Measurement and Indicators

    3. Chapter

      Pages 63-80

      Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency

    4. Chapter

      Pages 81-101

      Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting

  4. Exploring EMA Implementation Issues

    1. Chapter

      Pages 105-122

      Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting

    2. Chapter

      Pages 123-141

      Environmental Risk Management and Environmental Management Accounting — Developing Linkages

    3. Chapter

      Pages 143-168

      Using Software Systems to Support Environmental Accounting Instruments

    4. Chapter

      Pages 169-192

      Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services

    5. Chapter

      Pages 193-205

      Implementing Environmental Cost Accounting in Small and Medium-Sized Companies

    6. Chapter

      Pages 207-235

      Environmental Management Accounting in Small and Medium-Sized Enterprises

  5. National Experiences in Implementing EMA

    1. Chapter

      Pages 239-255

      Environmental Accounting Guidelines and Corporate Cases in Korea

    2. Chapter

      Pages 257-277

      Environmental Management Accounting: Current Practice and Future Trends in Argentina

    3. Chapter

      Pages 279-295

      Environmental Management Accounting in the Framework of EMAS II in the Czech Republic

    4. Chapter

      Pages 297-320

      The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh

    5. Chapter

      Pages 321-342

      Environmental Management Accounting Practices in Japan

    6. Chapter

      Pages 343-364

      Environmental Management Accounting Pilot Projects in Costa Rica

  6. Back Matter

    Pages 365-374