Abstract
The potential for Cleaner Production (CP) to benefit businesses is well-demonstrated, but it is not yet as widely adopted as might be expected. This is unlikely to be entirely because of the lack of adequate information—other possible reasons could be that (i) CP is commonly seen as being only relevant to manufacturing, (ii) the institutional framework does not encourage the adoption of CP as well as it might do, and (iii) there is no single one-to-one relationship between organisational change (such as a move to CP) and accounting change.
This contribution addresses the last-mentioned reason for hindrances to the wider adoption of CP and investigates the relationship between CP developments and innovations in relation to information requirements and accounting.
Three distinct strategies can be identified through which CP might benefit business: efficiency, consistency, and sufficiency. So far CP policies and promotion have focused only on efficiency strategies. However, each of these strategies has differing information needs which might be at least partially met by EMA. Two factors that will affect the type of information that is most appropriate in any situation are (i) how radical and innovatory (rather than merely incremental) any particular change is, and (ii) whether a particular innovation is new and as yet only experimented with by a few early adopters, or applied in a mass market.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Bibliography
Bennett, M., Bouma, J. J., & Ciccozzi, E. (2004). An institutional perspective on the transfer of accounting knowledge: A case study.Accounting Education, 13(3), 329–346.
Bennett, M., Bouma, J. J., & Wolters, T. (Eds.). (2002). Environmental management accounting: Informational and institutional developments. Dordrecht: Kluwer.
Bennett, M., Rikhardsson, P., & Schaltegger, S. (Eds.). (2003). Environmental management accounting: Purpose and progress. Rotterdam: Kluwer.
Bennett, M., & James, P. (1998a). Making environmental management count: Baxter International’s Environmental Financial Statement. In M. Bennett & P. James (Eds.), The green bottom line: Environmental accounting for management—Current practice and future trends (pp. 294–309). Sheffield: Greenleaf.
Bennett, M., & James, P. (Eds.). (1998b).The green bottom line: Environmental accounting for management—Current practice and future trends. Sheffield: Greenleaf.
Bouma, J. J., & van der Veen, M. (2002). Wanted: A theory for environmental management accounting. In M. Bennett, J. J. Bouma, & T. Wolters (Eds.), Environmental management accounting: Informational and institutional developments. Dordrecht: Kluwer.
Bouma, J. J., & Correlje, A. (2003). Institutional changes and environmental management accoun-ting: Decentralisation and liberalisation. In M. Bennett, P. Rikhardsson, & S. Schaltegger (Eds.), Environmental management accounting: Purpose and progress. Dordrecht: Kluwer.
Braungart, M., & McDonough, W. (2002). From cradle to grave: Remaking the way we make things. New York: North Point Press.
Broadbent, J., & Laughlin, R. (2005). Organisational and accounting change: Theoretical and empirical reflections and thoughts on a future research agenda. Journal of Accounting and Organisational Change, 1, 7–26.
Burritt, R. L. (2004). Environmental management accounting: Roadblocks on the way to the green and pleasant land.Business Strategy and the Environment, 13, 13–32.
Burritt, R., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting. Links between business actors and environmental management accounting tools. Australian Accounting Review, 12(2), 39–50.
Earl, M. J., & Hopwood, A. G. (1979). From management information to information management. In H. C. Lucas, F. Land, J. Lincoln, & K. Supper (Eds.), The information system environment (pp. 3–13), Amsterdam: North-Holland.
Fichter, K., Loew, T., & Seidel, E. (1997). Betriebliche umweltkostenrechnung. Berlin: Springer (available only in German).
Fresner, J., Schnitzer, H., Gwehenberger, G., & Planasch, M. (2006). Practical experiences with the application of the concept of zero emissions in the surface treatment industry in Austria. Journal of Cleaner Production, 15(13–14), 1228–1239.
Huber, J. (1995). Nachhaltige Entwicklung durch Suffizienz, Effizienz und Konsistenz. In P. Fritz, J. Huber, & H. Levi (Eds.), Nachhaltigkeit in naturwissenschaftlicher und sozialwissenschaftlicher Perspektive (pp. 31–46). Stuttgart: Hirzel (available only in German).
Huber, M. (1998). PVC im Kreuzfeuer der Kritik: Die publizistische Auseinandersetzung uber den Werkstoff PVC nach dem Brand am Rhein-Ruhr-Flughafen Airport (“PVC in the Crossfire of Critique: the Journalistic Discussion on the Material PVC after the Fire in the Rhine-Ruhr Airport”, in G Bentele and L Rolke (eds.) Konflikte, Krisen und Kommunikationschancen in der Mediengesellschaft (Conflicts, Crises and Opportunities of Communication in a Media Society), Berlin: Vistas, 136–92 (available only in German)
International Federation of Accountants (IFAC) (2005). International guidance document: nvironmental management accounting. New York: International Federation of Accountants.
Jasch, C. (2001). Environmental management accounting: Procedures and principles, United Nations Division for Sustainable Development, Department of Economic and Social Affairs (United Nations publication, Sales No. 01.II.A.3) New York, www.un.org/esa/sustdev/estema1.htm
Jasch, C. (2006a). Environmental management accounting (EMA) as the next step in the evolution of management accounting. Journal of Cleaner Production, 14(14), 1252–1261.
Jasch, C. (2006b). How to perform an environmental cost assessment in one day. Journal of Cleaner Production, 14(14), 1194–1213.
Jasch, C., & Schnitzer, H. (2002). Umweltrechnungswesen. Wir, zeigen, wie sich Umweltschutz rechnet, Beispielsammlung zur Umweltkostenrechnung und Investitionsrechnung, Im Auftrag von Bundesministeium für Verkehr, Innovation und Technik sowie Bundesministerium für Land- und Forstwirtschaft, Umwelt und Wasser, Wien, erschienen als Schriftenreihe 29/02 des IÖW Wien, Oktober 2002 und in den Berichten aus Energie- und Umweltforschung des BM VIT 4/2003 (Jasch Ch., Schnitzer H., Environmental Management Accounting—Pilot-testing and Case studies, on behalf of the Ministry for Transport, Innovation and Technology as well as the Ministry for Agriculture and Environment, published as research report 29/02 of the IÖW, the methodology part is available for download in English at hhtp://www.ioew.at).
March, J. G., & Olsen, J. P. (1976). Ambiguity and choice in organisations, Bergen, Oslo: Universitetsforlaget.
Rikhardsson, P., Bennett, M., Bouma, J., & Schaltegger, S. (Eds.). (2005).Implementing environmental management accounting: Status and challenges. Dordrecht: Springer.
Reisch, L (1998), Abschied vom ‘immer mehr’ (“Goodbye to ‘More and More’“), Politische Okologie Sonderheft 11:43–47.
Schaltegger, S. (2005). Management von Ökoeffizienz im Lichte der Unternehmensstrategie. In T. Busch & C. Liedtke (Eds.), Materialeffizienz. Potenziale bewerten, Innovationen fördern, Beschäftigung sichern (pp. 63–72). München: Oekom (available only in German).
Schaltegger, S. (1998). Accounting for Eco-Efficiency, In B. Nath, L. Hens, P. Compton, & D. Devuyst (Eds.), Environmental management in practice. Volume I: Instruments for environmental management (pp. 272–287). London: Routledge. Reprinted in P. Bartelmus, & E. Seifert (Eds.) (2002). Green accounting (pp. 287–302). Aldershot: Ashgate.
Schaltegger, S., & Burritt, R. L. (2000). Contemporary Environmental Accounting: Issues, Concepts and Practice, Greenleaf Publishing, Sheffield.
Schaltegger, S., Bennett, M., & Burritt, R. (Eds.). (2006). Sustainability accounting and reporting. Dordrecht: Springer.
Schaltegger, S., & Burritt, R. (2005). Corporate sustainability. In H. Folmer and T. Tietenberg (Eds.), The international yearbook of environmental and resource economics 2005/2006: A survey of current issues (pp. 185–222). Cheltenham: Edward Elgar.
Schaltegger, S., & Burritt, R. (2006a). Corporate sustainability accounting: A nightmare or a dream coming true? Introduction to the special issue on “Sustainability Accounting” of the journal. Business Strategy and the Environment (Schaltegger S. & Burritt R., eds.), 15(5), 293–295.
Schaltegger, S., & Burritt, R. (2006b). Corporate sustainability accounting: A catchphrase for compliant corporations or a business decision support for sustainability leaders? In S. Schaltegger, M. Bennett, & R. Burritt (Eds.), Sustainability accounting and reporting (pp. 1–34). Dordrecht: Springer
Schaltegger, S., Burritt, R., & Petersen, H. (2003). An introduction to corporate environmental management: Striving for sustainability. Sheffield: Greenleaf.
Schaltegger, S., & Sturm, A. (1990). Ökologische rationalität. Die Unternehmung, 4, 273–290 (available only in German).
Schaltegger, S., & Sturm, A. (1992). Eco-controlling: An integrated economic-ecological management tool. In D. Köchlin & K. Müller (Eds.), Green business opportunities: The profit potential. (pp. 228–240). London: Pitman/Financial Times.
Schaltegger, S., & Sturm, A. (1998). Eco-efficiency through eco-controlling. Zurich: VDF.
Schaltegger, S., & Wagner, M. (2006a). Integrative management of sustainability performance, measurement and reporting. International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), 3(1), 1–19.
Schaltegger, S., & Wagner, M. (2006b). Categorizing sustainable entrepreneurship and conditions for sustainability innovation. International Journal of Entrepreneurship and Business Relations (IJEBR), 3 (1), 1–19.
Schaltegger, S., & Wagner, M. (2008). Types of Sustainable Entrepreneurship and Conditions for Sustainability Innovation — from the Administration of a Technical Challenge to the Management of an Entrepreneurial Opportunity, in: Wüstenhagen, R.; Hamschmidt, J.; Sharma, S. & Starik, M. (Eds.): Sustainable Innovation and Entrepreneurship. Cheltenham: Edward Elgar, 27–48.
Schmidt-Bleek, F., & Bierter, W. (1998). Das MIPS Konzept — Factor 10, Munich: Droemer Knaur (available only in German).
Schnitzer, H., Dimitroff, I., & Regatschnigg, H. (1999). Produktionsintegrierter Umweltschutz— eine Verringerung von Abfällen und Emissionen stärkt das Unternehmen und schützt die Umwelt, Schriftenreihe des Bundesministeriums für Umwelt, Jugend und Familie (Hrsg.), Wien (available only in German).
Schnitzer, H., & Ulgiati, S. (2007). Less bad is not good enough. Journal of Cleaner Production, 15(13–14), 1185–1201.
Schnitzer, H. (1995). Environment and innovation: Introducing cleaner production. Vienna: Innovation.
Umweltbundesamt and Bundesumweltministerium (Hsg.) (1995). Handbuch Umweltcontrolling. München: Vahlen Verlag (available only in German).
von Weizsäcker, E., Lovins, A.B., Lovins, L.H. (1998). Factor Four: Doubling Wealth, Halving Resource Use: the new report to the Club of Rome, London: Earthscan Publications.
UNCTAD (United Nations Conference on Trade and Development 2000), Integrating environmental and financial performance at the enterprise level: a methodology for standardising eco-efficiency indicators.
WBCSD (World Business Council for Sustainable Development) (2002). Measuring eco-efficiency: A guide to reporting company performance, http://www.wbcsd.ch/publications/measuring.htm
Yacooub, A., & Fresner, J. (2006). Half is enough: an introduction to cleaner production. Beirut: LCPC Press.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2008 Springer Science + Business Media B.V.
About this chapter
Cite this chapter
Schaltegger, S., Bennett, M., Burritt, R.L., Jasch, C. (2008). Environmental Management Accounting (EMA) as a Support for Cleaner Production. 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_1
Download citation
DOI: https://doi.org/10.1007/978-1-4020-8913-8_1
Publisher Name: Springer, Dordrecht
Print ISBN: 978-1-4020-8912-1
Online ISBN: 978-1-4020-8913-8
eBook Packages: Earth and Environmental ScienceEarth and Environmental Science (R0)