Environmental Management Accounting for Cleaner Production

ISBN: 978-1-4020-8912-1 (Print) 978-1-4020-8913-8 (Online)

Table of contents (27 chapters)

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  1. Front Matter

    Pages i-xvii

  2. Introduction and Structure

    1. Front Matter

      Pages 1-1

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      Book Chapter

      Pages 3-26

      Environmental Management Accounting (EMA) as a Support for Cleaner Production

  3. EMA in Cleaner Production—Theories and Models

    1. Front Matter

      Pages 27-27

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      Book Chapter

      Pages 29-47

      Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method

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      Book Chapter

      Pages 49-64

      Estimating Environmental Impact in the Early Stages of the Product Innovation Process

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      Book Chapter

      Pages 65-90

      Unravelling the Impacts of Supply Chains—A New Triple-Bottom-Line Accounting Approach and Software Tool

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      Book Chapter

      Pages 91-102

      Life-Cycle Based Sustainability Assessment of Products

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      Book Chapter

      Pages 103-121

      Environmental Statements on the Internet—From a Mere EMAS Requirement to an On-line Environmental Communication Tool

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      Book Chapter

      Pages 123-139

      Phenomenological Model of Cleaner Production

  4. EMA Support for Cleaner Production—Case Studies

    1. Front Matter

      Pages 141-141

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      Book Chapter

      Pages 143-164

      Using EMA to Benchmark Environmental Costs—Theory and Experience from Four Countries Through the UNIDO TEST Project

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      Book Chapter

      Pages 165-191

      Sustainable Development in the South African Mining Industry: The Role of Cleaner Production and EMA

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      Book Chapter

      Pages 193-207

      Environmental Management Accounting in the Metal Finishing Industry

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      Book Chapter

      Pages 209-229

      Chemical Management Services: Safeguarding Environmental Outcomes

  5. Recent Conceptual Developments in EMA and New Areas

    1. Front Matter

      Pages 231-231

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      Book Chapter

      Pages 233-248

      The Development of Environmental Management Accounting: An Institutional View

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      Book Chapter

      Pages 249-265

      Does Corporate Environmental Accounting Make Business Sense?

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      Book Chapter

      Pages 267-282

      An Environmental Accounting Model for a Natural Reserve

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      Book Chapter

      Pages 283-300

      Measurement and Recognition of Wildlife in the Financial Statements of Public Sector Entities: A South African Perspective

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      Book Chapter

      Pages 301-320

      Environmental Management Accounting and Environmental Accountability Within Universities: Current Practice and Future Potential

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      Book Chapter

      Pages 321-336

      The IFAC International Guidance Document on Environmental Management Accounting

  6. International EMA Developments and Surveys

    1. Front Matter

      Pages 337-337

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      Book Chapter

      Pages 339-352

      Environmental Performance Indicators—Key Features of Some Recent Proposals

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      Book Chapter

      Pages 353-364

      The Need for Standardised Disclosure on Climate-Risk in Financial Reports: Implications of the JICPA Reports

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      Book Chapter

      Pages 365-376

      Environmental Management Accounting Practices in Japanese Manufacturing Sites

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