Eco-management accounting:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Dordrecht
Kluwer
1999
|
| Series: | Eco-efficiency in industry and science
3 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 279 Seiten |
| ISBN: | 0792355628 |
Staff View
MARC
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Record in the Search Index
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|---|---|
| adam_text | Contents
Foreword 7
Preface 9
1 The Ecomac Framework 13
1.1 Introduction 13
1.2 Environmental management 14
1.2.1 Financial costs and benefits of environmental action 15
1.2.2 Integrating environment into mainstream business.. 16
1.2.3 Environmental Performance measurement and reporting 17
1.2.4 Life cycle management 18
1.2.5 Sustainable development 19
1.2.6 Conclusions 19
1.3 Overview of accounting and the environment in business 20
1.3.1 Four approaches 20
1.3.2 Eco management accounting 23
1.4 The Ecomac Survey 24
1.4.1 Cross functional goals and procedures 25
1.4.2 Some emphasis on pollution prevention 25
1.4.3 Moderate but growing importance 25
1.4.4 Diverse sources of Information 26
1.4.5 Limited allocation of environmental costs 26
1.4.6 Equivalence of environmental Investments 27
1.4.7 Short term decision making perspectives 27
1.4.8 Data reliability 28
1.5 The Ecomac Cases 28
1.5.1 Germany 28
1.5.2 Italy 29
1.5.3 The Netherlands 31
1.5.4 The United Kingdom and Ireiand 32
1.6 Implications for the hypotheses 34
1.6.1 Hypothesis 1: Establishing logical relationships 35
1.6.2 Hypothesis 2: Enhancing the financial superiority of pollution
prevention measures 35
1.6.3 Hypothesis 3: Identification and allocation of internal environmental
costs 35
1.6.4 Hypothesis 4: Potential of activity based costing (ABC) 36
1.7 The need for a framework 36
1.8 Accounting 39
1.8.1 Objectives 40
1.8.2 Data inventory 40
1.8.3 Analysis and decision making techniques 45
1.8.4 Performance measurement 45
1.9 Environmental and energy management 53
1.9.1 Objectives 53
1.9.2 Data inventory 54
1.9.3 Analysis and Decision making Techniques 57
1.10 Other management 62
1.10.1 Objectives 62
1.10.2 Data Inventory 62
1.10.3 Analysis and Decision making Techniques 66
1.11 Organisational structure, culture and processes 69
1.12 Sustainable business 73
1.13 Conclusions and implications 75
1.13.1 Conclusions 75
1.13.2 Implications 78
2 Environmental management and management accounting:
a survey among 84 European companies 81
2.1 Introduction 81
2.1.1 Overview 81
2.2 Problem area 81
2.3 The survey 83
2.3.1 Hypotheses and approach 83
2.3.2 The importance of Eco management accounting 86
2.4 Different elements of management accounting 87
2.4.1 Introduction 87
2.4.2 Capital budgeting , 89
2.4.3 The bookkeeping system 90
2.4.4 The allocation of environmental costs 91
2.5 A look into different sectors 94
2.5.1 Introduction 94
2.5.2 The technological nature of environmental measures 94
2.5.3 Presence of environmental systems 95
2.5.4 Management accounting s importance to environmental
management 97
2.5.5 Allocation of environmental costs 99
2.5.6 Indicators for the selection of environmental projects 100
2.6 Eco management accounting and company sizes 101
2.6.1 The effect of company size on the usefulness of environmental
management accounting 101
2.6.2 The technological nature of environmental measures 103
2.6.3 Presence of environmental management systems 103
2.6.4 Management accounting s importance to environmental
management 105
2.6.5 Allocation of environmental costs 106
2.6.6 Indicators for the selection of environmental projects 107
2.7 Conclusions and recommendations for research 108
2.7.1 Conclusions 108
2.7.2 Recommendations for further research 109
3 Developments in eco management accounting:
an analysis of the case studies 111
3.1 Introduction 111
3.2 Nature of the companies 111
3.3 Issues of eco management accounting 113
3.3.1 The need for cost control 113
3.3.2 Corporate incentives 115
3.3.3 Other incentives 115
3.3.4 Possible barriers 116
3.4 Eco management accounting 121
3.4.1 The context of Eco management accounting 122
3.4.2 The fields requiring eco management accounting 124
3.5 Some conclusions 128
4 Summaries of the case studies 129
4.1 Company based experience in eco management accounting:
three case studies in Germany 129
4.1.1 Defining environmental costs for the Philips Glass factory
in Aachen 129
4.1.2 Defining environmental costs for Sony Deutschland 143
4.1.3 Relevant environmental cost information concerning IBM s
Logistics Center in Germany 158
4.2 Company based experience in eco management accounting:
four case studies in Italy 165
4.2.1 Environmental liability costs and risk management at Italiana
PetroliSPA 165
4.2.2 The allocation of environmental costs at SGS Thomson
Microelectronics 172
4.2.3 Towards a better insight into environmental costs at AGIP S.P.A 179
4.2.4 Identification of environmental costs at Cartiera Favini SPA 185
4.3 Company based experience in eco management accounting:
four case studies in the Netherlands 191
4.3.1 Environmental accounting at Meerssen papier 191
4.3.2 Environmental costs at a chemical Company 199
4.3.3 Environmental costs at a furniture Company 205
4.3.4 Environmental costs and the reuse of consumer replaceable
units by Xerox in Venray 211
4.4 Company based experience in eco management accounting:
four case studies in the UK and Ireland 218
4.4.1 Developing an environmental financial statement at Baxter
International s Irish Manufacturing Operations facility 218
4.4.2 Life cycle costing and packaging at Xerox UK 228
4.4.3 Cost of waste at Zeneca 236
4.4.4 Evaluation of the environmental performance of products
atXYZpIc 241
Bibliography 253
Annex: Questionnaire 259
Biographies 277
|
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| discipline | Militärwissenschaft Wirtschaftswissenschaften |
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| id | DE-604.BV012869748 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:35:11Z |
| institution | BVB |
| isbn | 0792355628 |
| language | English |
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| owner_facet | DE-355 DE-BY-UBR |
| physical | 279 Seiten |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | Kluwer |
| record_format | marc |
| series | Eco-efficiency in industry and science |
| series2 | Eco-efficiency in industry and science |
| spelling | Eco-management accounting by Matteo Bartolomeo, Martin Bennett, Jan Jaap Bouma, Peter Heydkamp, Peter James, Foppe de Walle, Teun Wolters Dordrecht Kluwer 1999 279 Seiten txt rdacontent n rdamedia nc rdacarrier Eco-efficiency in industry and science 3 Audits d'environnement ram Gestion de l'environnement ram Environmental auditing Environmental management Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Umweltschutz (DE-588)4061644-7 gnd rswk-swf Umweltschutz (DE-588)4061644-7 s Rechnungswesen (DE-588)4048732-5 s DE-604 Bartolomeo, Matteo aut Eco-efficiency in industry and science 3 (DE-604)BV012954654 3 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008758792&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bartolomeo, Matteo Eco-management accounting Eco-efficiency in industry and science Audits d'environnement ram Gestion de l'environnement ram Environmental auditing Environmental management Rechnungswesen (DE-588)4048732-5 gnd Umweltschutz (DE-588)4061644-7 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4061644-7 |
| title | Eco-management accounting |
| title_auth | Eco-management accounting |
| title_exact_search | Eco-management accounting |
| title_full | Eco-management accounting by Matteo Bartolomeo, Martin Bennett, Jan Jaap Bouma, Peter Heydkamp, Peter James, Foppe de Walle, Teun Wolters |
| title_fullStr | Eco-management accounting by Matteo Bartolomeo, Martin Bennett, Jan Jaap Bouma, Peter Heydkamp, Peter James, Foppe de Walle, Teun Wolters |
| title_full_unstemmed | Eco-management accounting by Matteo Bartolomeo, Martin Bennett, Jan Jaap Bouma, Peter Heydkamp, Peter James, Foppe de Walle, Teun Wolters |
| title_short | Eco-management accounting |
| title_sort | eco management accounting |
| topic | Audits d'environnement ram Gestion de l'environnement ram Environmental auditing Environmental management Rechnungswesen (DE-588)4048732-5 gnd Umweltschutz (DE-588)4061644-7 gnd |
| topic_facet | Audits d'environnement Gestion de l'environnement Environmental auditing Environmental management Rechnungswesen Umweltschutz |
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