Skip to main content

The IFAC International Guidance Document on Environmental Management Accounting

  • Chapter
Book cover Environmental Management Accounting for Cleaner Production

Part of the book series: Eco-Efficiency in Industry and Science ((ECOE,volume 24))

Abstract

This paper describes the core elements of the International Guidance Document on Environmental Management Accounting (EMA), recently published by the Board of Directors of the International Federation of Accountants (IFAC) at www.ifac.org.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 169.00
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 219.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD 219.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Bibliography

  • AGE (2001). VDI 3800 Determination of costs for industrial environmental protection measures. Berlin: Association of German Engineers.

    Google Scholar 

  • Bebbington, J., Gray, R., Hibbit, C., & Kirk, E. (2001). Full cost accounting: An agenda for action. London: The Association of Chartered Certified Accountants.

    Google Scholar 

  • Bennett, M., & James, P. (1998). The green bottom line: Environmental accounting for management. Sheffield: Greenleaf.

    Google Scholar 

  • Bennett, M., Bouma, J. J., & Wolters, T. (2002). Environmental management accounting: Informational and institutional developments. Dordrecht: Kluwer.

    Google Scholar 

  • Bennett, M., Rikhardsson, P., & Schaltegger, S. (2003). Environmental management accounting: Purpose and progress. Dordrecht: Kluwer.

    Book  Google Scholar 

  • Canadian Institute of Chartered Accountants (CICA) (1997). Full cost accounting from an environmental perspective. Toronto: Canadian Institute of Chartered Accountants.

    Google Scholar 

  • Environment Canada (EC) (1997). Introductory guide to environmental accounting: Environment and decision-making: An Appropriate accounting. Ottawa: Environment Canada.

    Google Scholar 

  • Envirowise (2003). Increase your profits with environmental management accounting. Retrieved from http://www.envirowise.co.uk/envirowisev3.nsf/key/CROD5HYLHS

  • EPA (1999). Corporate material on energy flow management, improving eco-efficiency via sustainable reorganisation. Karlsruhe: Environmental protection agency of Baden-Wuerthemberg (available only in German).

    Google Scholar 

  • EPC (2003a). Directive 2002/96/EC of the European Parliament and of the Council of 27 January 2003 on waste electrical and electronic equipment. Official Journal of the European Union L 037/24.

    Google Scholar 

  • EPC (2003b). Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertaking. Official Journal of the European Union L 178/16.

    Google Scholar 

  • EU (2001). Commission recommendation of 30 May 2001 on the recognition, measurement and disclosure of environmental issues in the annual accounts and annual reports of companies. Official Journal of the European Union L 156/33.

    Google Scholar 

  • EU (2003). Commission Regulation No 1670/2003 of 1 September 2003 implementing Council Regulation (EC, Euro atom) No 58/97 with regard to the definitions of characteristics for structural business statistics and amending regulation (EC) No2700/98 concerning the definitions of characteristics for structural business statistics. Official Journal of the European Union L 244/74.

    Google Scholar 

  • Eurostat (2001). Definitions and guidelines for measurement and reporting of company environmental protection expenditure. Eurostat Task Force, Luxembourg meeting 19–21 September 2001.

    Google Scholar 

  • Fichter, K., Loew, T., & Seidel, E. (1997). Betriebliche Umweltkostenrechung. Berlin: Springer (available only in German).

    Book  Google Scholar 

  • Fichter, K., Loew, T., Redmann, C., & Strobel, M. (1999). Flusskostenmanagement, Kostensenkung und Öko-Effizienz durch eine Materialflussorientierung in der Kostenrechnung. Wiesbaden: Hessisches Ministerium für Wirtschaft, Verkehr, und Landesentwicklung (available only in German).

    Google Scholar 

  • FEA (2003). Guide to corporate environmental cost management. Berlin: Federal Environment Agency.

    Google Scholar 

  • FEA (2005). Eco-controlling manual. München: Vahlen Verlag (available in German).

    Google Scholar 

  • Gray, R., & Bebbington, J. (2001). Accounting for the environment (2nd ed.). London: Sage Publications.

    Google Scholar 

  • Gray, R., Bebbington, J., & Walters, D. (1993). Accounting for the environment. London: Paul Chapman Publishing.

    Google Scholar 

  • GRI (2002). Sustainability reporting guidelines on economic, environmental and social performance. Amsterdam: Global Reporting Initiative.

    Google Scholar 

  • Howes, R. (2002). Environmental cost accounting: An introduction and practical guide. London: The Chartered Institute of Management Accountants.

    Google Scholar 

  • ICAEW (1996). Environmental issues in financial reporting. London: Institute of Chartered Accountants in England and Wales.

    Google Scholar 

  • IFAC (1998). Management accounting concept. New York: International Federation of Accountants.

    Google Scholar 

  • IFAC (2005). International guidance document on environmental management. New York: International Federation of Accountants.

    Google Scholar 

  • ISO (2000). Environmental management—environmental performance evaluation—guidelines. Geneva: International Organisation for Standardisation.

    Google Scholar 

  • Jasch, C., & Schnitzer, H. (2002). Umweltrechnungswesen—Wir zeigen, wie sich Umweltschutz rechnet. Beispielsammlung zur Umweltkostenrechnung und Investitionsrechnung. Vienna: Bundesministerium für Verkehr, Innovation und Technik and Bundesministerium für Land- und Forstwirtschaft, Umwelt, und Wasser.

    Google Scholar 

  • JME (2002). Environmental accounting guidelines. Tokyo: Japanese Ministry of the environment.

    Google Scholar 

  • JMETI (2002). Environmental management accounting workbook. Tokyo: Japanese Ministry of Economy, Trade and Industry (available only in Japanese).

    Google Scholar 

  • Loew, T., Fichter, K., Müller, U., Werner, S., & Strobel, M. (2003). Ansätze der Umweltkostenrechnung im Vergleich in Vergleichende Beurteilung von Ansätzen der Umweltkostenrechnung auf ihre Eignung für die betriebliche Praxis und ihren Beitrag für eine ökologische Unternehmensführung, Berlin (available only in German).

    Google Scholar 

  • Pojasek, R. (1997a). Practical pollution prevention—Understanding a process with process mapping. Pollution Prevention Review, 7(3), 91–101.

    Article  Google Scholar 

  • Pojasek, R. (1997b). Practical pollution prevention—Materials accounting and P2. Pollution Prevention Review, Autumn.

    Google Scholar 

  • Schaltegger, S., Bennett, M., & Burritt, R. (2006). Sustainability accounting and reporting. Dordrecht: Springer.

    Book  Google Scholar 

  • Schaltegger, S., & Burritt, R. (2000). Contemporary environmental accounting: Issues, concepts and practices. Sheffield: Greenleaf.

    Google Scholar 

  • SMAC (1996). Tools and techniques of environmental accounting for business decisions. Hamilton: Society of Management Accountants of Canada.

    Google Scholar 

  • Strobel, M. (2001). Flow cost accounting. Augsburg: Institute for Management and Environment.

    Google Scholar 

  • UNCTD (1999). Accounting and financial reporting for environmental costs and liabilities. Paper presented at the United Nations conference on Trade and Development, Geneva.

    Google Scholar 

  • UNDSD (2001). Environmental management accounting: Procedures and principles. Geneva: United Nations Division for Sustainable Development.

    Google Scholar 

  • UNDSD (2002). Environmental management accounting: Policies and linkages. Geneva: United Nations Division for Sustainable Development.

    Google Scholar 

  • UNEP (1991). Audit and reduction manual for industrial emissions and waste. Nairobi: United Nations Environment Programme.

    Google Scholar 

  • UNSD (2003). Handbook of national accounting: Integrated environmental and economic accounting. New York: United Nations Statistical Division.

    Google Scholar 

  • USDOD (1999). Environmental cost analysis methodology (ECAM Handbook). Concurrent Technologies Corporation, Fairfax, Virginia.

    Google Scholar 

  • USEPA (1995). An introduction to environmental accounting as a business management tool: Key concepts and terms, Washington, DC: United States Environmental Protection Agency.

    Google Scholar 

  • WSDE (2004). Seminar notes on process mapping and mass balances. Publication number 00-04-007. Lacey: Washington State Department of Ecology.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Christine Jasch .

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2008 Springer Science + Business Media B.V.

About this chapter

Cite this chapter

Jasch, C., Savage, D.E. (2008). The IFAC International Guidance Document on Environmental Management Accounting. In: Schaltegger, S., Bennett, M., Burritt, R.L., Jasch, C. (eds) Environmental Management Accounting for Cleaner Production. Eco-Efficiency in Industry and Science, vol 24. Springer, Dordrecht. https://doi.org/10.1007/978-1-4020-8913-8_17

Download citation

Publish with us

Policies and ethics