EMA links: government, management and stakeholders
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Lueneburg ; Canberra
CSM
2001
|
| Series: | Improving government's role in promoting environmental management accounting (EMA)
Workbook 2 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Literaturverz. Bl. I - VII |
| Physical Description: | VII, 107, VII Bl. graph. Darst. : 30 cm |
| ISBN: | 3935630077 |
Staff View
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Record in the Search Index
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| adam_text | Schaltegger, Hahn Burritt Workbook 2: EMA Links
Contents
1 Introduction 1
2 Conceptual Framework Behind the Decision Making Tool 4
2.1 General Framework: Direct and Indirect Links 4
2.1.1 EMA as the Target System at one Focal Point of Links 5
2.1.2 Government as an Initiating Party at the Other Focal Point of Links 6
2.2 Analytical Approach: the Two Track Analysis 7
2.2.1 Characterization of the Different Systems Examined 7
2.2.2 Two Track Analysis: Identification of the Common Characteristics, Differences and
Gaps between the different Elements and EMA 8
2.4.3 Analytical Assessment Criteria 9
2.3 Process and Steps of Analysis of Linkages: How to Analyze Linkages 11
2.3.1 Analysis of the Focal Points 12
2.3.1.1 Identification of Focal Point Stakeholders 12
2.3.1.2 Characterization of Focal Point Stakeholders 14
2.3.2 Analysis of Direct Links 14
2.3.2.1 Assessment of Suitability of General Direct Links 15
2.3.2.2 Assessment of Suitability of Specific Direct Links 15
2.3.3 Analysis of Indirect Links 16
2.3.3.1 Identification of Intermediate Elements 16
2.3.3.2 Characterization of Intermediate Elements 17
2.3.3.3 Identification of Intermediate Stakeholders 17
2.3.3.4 Characterization of Intermediate Stakeholders 18
2.3.3.5 Assignment of Intermediate Stakeholders 18
2.3.3.6 Assessment of Suitability of Indirect Links 18
3 Analysis of the Focal Points 21
3.1 Identification of the Focal Point Stakeholders 21
3.1.1 Government Agencies 21
3.1.2 Corporate EMA Users 21
3.2 Characterization of the two Focal Points 22
3.2.1 Government Agencies 22
3.2.2 Corporate EMA Users 24
4 Analysis of Direct Links 27
4.1 Assessment of Suitability of General Direct Links 27
4.2 Assessment of Suitability of Specific Direct Links 29
4.2.1 Specific Direct Link with Environmental Cost Accounting 30
4.2.2 Specific Direct Link with Accounting for Environmental Benefits 31
4.2.3 Specific Direct Link with Monetary Environmental Budgeting 31
4.2.4 Specific Direct Link with Monetary Environmental Investment Appraisal 33
4.2.5 Specific Direct Link with Material and Energy Flow Accounting 35
4.2.6 Specific Direct Link with Physical Environmental Budgeting 36
4.2.7 Specific Direct Link with Physical Environmental Investment Appraisal 38
4.3 Summary of the Analysis of Direct Links 39
I
Schaltegger, Hahn Burritt Workbook 2: EMA Links
5 Analysis of Indirect Links 42
5.1 Identification of Intermediate Elements 42
5.2 Characterization of Intermediate Elements 42
5.2.1 Corporate Accounting and Reporting Systems other than EMA 43
5.2.1.1 Conventional Accounting in Monetary Units 43
5.2.1.2 Environmental Accounting in Physical Units 44
5.2.2 Management Systems 44
5.2.2.1 Financial Management Systems 45
5.2.2.2 Environmental Management Systems 45
5.2.2.3 Health and Safety Management Systems 46
5.2.2.4 Quality Management Systems 46
5.2.2.5 Human Resources Management 46
5.2.3 National Accounting Systems 47
5.2.3.1 National Environmental Accounting 47
5.2.3.2 National Economic Accounting 48
5.3 Identification of Relevant Intermediate Stakeholders 48
5.4 Characterization of Intermediate Stakeholders 48
5.5 Assignment of Intermediate Stakeholders 50
5.6 Assessment of Suitability of Indirect Links 51
5.6.1 Indirect Link via Conventional Management Accounting 52
5.6.1.1 Creditors/Insurance Companies 53
5.6.1.2 Professional Accounting Associations 54
5.6.1.3 Suppliers and Purchasers 55
5.6.1.4 International Organizations 56
5.6.1.5 Further Results and Conclusion 57
5.6.2 Indirect Link via Conventional Financial Accounting and Reporting 58
5.6.2.1 Shareholders and Financial Analysts 60
5.6.2.2 Professional Accounting Associations 62
5.6.2.3 Suppliers and Purchasers 63
5.6.2.4 Industry Associations 64
5.6.2.5 International Organizations 65
5.6.2.6 Employees 66
5.6.2.7 Further Results and Conclusion 67
5.6.3 Indirect Link via External Physical Environmental Accounting and Reporting.... 69
5.6.3.1 Creditors/Insurance Companies 70
5.6.3.2 Professional Accounting Associations 72
5.6.3.3 Industry Associations 73
5.6.3.4 Neighbor Groups 74
5.6.3.5 (Environmental) NGOs 75
5.6.3.6 Further Results and Conclusion 76
5.6.4 Indirect Link via Financial Management Systems 77
5.6.4.1 Shareholders and Financial Analysts 78
5.6.4.2 Creditors/Insurance Companies 80
5.6.4.3 Professional Accounting and Finance Associations 81
5.6.4.4 Employees 82
5.6.4.5 Further Results and Conclusion 82
5.6.5 Indirect Link via Environmental Management Systems 83
5.6.5.1 (International) Standardization Organizations 84
5.6.5.2 Industry Associations 85
II
Schaltegger, Hahn Burritt Workbook 2: EMA Links
5.6.5.3 Employees 86
5.6.5.4 Creditors/Insurance Companies 87
5.6.5.5 (Environmental) NGOs 88
5.6.5.6 Further Results and Conclusion 89
5.6.6 Indirect Links via Quality Management Systems 90
5.6.6.1 Shareholders and Financial Analysts 91
5.6.6.2 Creditors and Insurance Companies 92
5.6.6.3 Suppliers and Purchasers 93
5.6.6.4 Employees 94
5.6.6.5 Standardization Organizations 95
5.6.6.6 Further Results and Conclusion 95
5.6.7 Indirect Link via National Environmental Accounting and Reporting 96
5.6.7.1 (Environmental) Non Governmental Organizations (NGOs) 97
5.6.7.2 Neighbors 98
5.6.7.3 Industry Associations 99
5.6.7.4 International Organizations 99
5.6.7.5 Further Results and Conclusion 100
5.6.8 Indirect Link via National Economic Accounting Systems 101
5.6.8.1 Industry Associations 101
5.6.8.2 Environmental NGOs 102
5.6.8.3 International Organizations 103
5.6.8.4 Further Results and Conclusion 104
5.7 Summary of the Analysis of Indirect Links 105
III
Schaltegger, Hahn Burritt Workbook 2: EiMA Links
List of Figures
Figure 1. Workbook 2 investigates Linkages 2
Figure 2. Direct and indirect links, showing the integration between stakeholders 4
Figure 3. EMA tools 5
Figure 4. Two Track Analysis of the links between governments and EMA 8
Figure 5. Schematic approach to chose the adequate EMA links 12
Figure 6. Template for visualizing the findings for specific direct links 15
Figure 7. Format for visualizing the findings for indirect links 19
Figure 8. Value chain and internal corporate EMA users 21
Figure 9. Findings for the specific direct link with environmental cost accounting 30
Figure 10. Findings for the specific direct link with accounting for environmental benefits
31
Figure 11. Findings for the specific direct link with monetary environmental budgeting.. 32
Figure 12. Findings for the specific direct link with monetary environmental investment
appraisal 33
Figure 13. Findings for the specific direct link with material and energy flow accounting 35
Figure 14. Findings for the specific direct link with physical environmental budgeting.... 36
Figure 15. Findings for the specific direct link with physical environmental investment
appraisal 38
Figure 16. Summary of the results of the structural analysis of specific direct links 39
Figure 17. Suitability of the indirect link via conventional management accounting 52
Figure 18. Suitability of the indirect link via conventional financial accounting and
reporting 59
Figure 19. Suitability of the indirect link via external physical environmental accounting
and reporting 70
Figure 20. Suitability of the indirect link via financial management systems 78
Figure 21. Suitability of the indirect link via environmental management systems 84
Figure 22. Suitability of the indirect link via quality management systems 91
Figure 23. Suitability of the indirect link via national environmental accounting 97
Figure 24. Suitability of the indirect link via national economic accounting 101
rv
Schaltegger, Hahn Burritt Workbook 2: EMA Links
List of Tables
Table 1. Categories used to describe and characterize every linked element 7
Table 2. Characterization of government agencies 23
Table 3. Internal stakeholders, goals and information needs related to EMA systems.... 25
Table 4. Examples of operative general direct links 29
Table 5. Examples of guidelines establishing a direct link to environmental cost
accounting 31
Table 6. Examples of specific direct links with monetary environmental investment
appraisal 34
Table 7. Examples of operative specific direct links with material and energy flow
accounting 36
Table 8. Examples of government initiatives that establish indirectly operative specific
direct links with physical environmental budgeting 37
Table 9. Stakeholder groups involved in the suitable specific direct links 40
Table 10. Intermediate elements between government and corporate EMA 42
Table 11. Common types of management systems 45
Table 12. Characteristics of stakeholders others than government and corporate
management 50
Table 13. Assignment of intermediate stakeholders 51
Table 14. Examples for existing standards referring to conventional financial accounting
and reporting systems 69
Table 15. Summary of the results of the structural analysis of indirect links 106
V
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| id | DE-604.BV013748419 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:51:19Z |
| institution | BVB |
| isbn | 3935630077 |
| language | English |
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| physical | VII, 107, VII Bl. graph. Darst. : 30 cm |
| publishDate | 2001 |
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| record_format | marc |
| series | Improving government's role in promoting environmental management accounting (EMA) |
| series2 | Improving government's role in promoting environmental management accounting (EMA) |
| spelling | Schaltegger, Stefan 1964- Verfasser (DE-588)124202276 aut EMA links government, management and stakeholders Stefan Schaltegger; Tobias Hahn ; Roger Burritt. [Center for Sustainability Management e.V. (CSM) Lueneburg ; Canberra CSM 2001 VII, 107, VII Bl. graph. Darst. : 30 cm txt rdacontent n rdamedia nc rdacarrier Improving government's role in promoting environmental management accounting (EMA) Workbook 2 Literaturverz. Bl. I - VII Management Accounting (DE-588)4125415-6 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Umweltbilanz (DE-588)4299127-4 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Umweltbilanz (DE-588)4299127-4 s Management Accounting (DE-588)4125415-6 s DE-604 Hahn, Tobias 1974- Verfasser (DE-588)12289989X aut Burritt, Roger Verfasser aut Improving government's role in promoting environmental management accounting (EMA) Workbook 2 (DE-604)BV013748412 2 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009398167&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Schaltegger, Stefan 1964- Hahn, Tobias 1974- Burritt, Roger EMA links government, management and stakeholders Improving government's role in promoting environmental management accounting (EMA) Management Accounting (DE-588)4125415-6 gnd Unternehmen (DE-588)4061963-1 gnd Umweltbilanz (DE-588)4299127-4 gnd |
| subject_GND | (DE-588)4125415-6 (DE-588)4061963-1 (DE-588)4299127-4 |
| title | EMA links government, management and stakeholders |
| title_auth | EMA links government, management and stakeholders |
| title_exact_search | EMA links government, management and stakeholders |
| title_full | EMA links government, management and stakeholders Stefan Schaltegger; Tobias Hahn ; Roger Burritt. [Center for Sustainability Management e.V. (CSM) |
| title_fullStr | EMA links government, management and stakeholders Stefan Schaltegger; Tobias Hahn ; Roger Burritt. [Center for Sustainability Management e.V. (CSM) |
| title_full_unstemmed | EMA links government, management and stakeholders Stefan Schaltegger; Tobias Hahn ; Roger Burritt. [Center for Sustainability Management e.V. (CSM) |
| title_short | EMA links |
| title_sort | ema links government management and stakeholders |
| title_sub | government, management and stakeholders |
| topic | Management Accounting (DE-588)4125415-6 gnd Unternehmen (DE-588)4061963-1 gnd Umweltbilanz (DE-588)4299127-4 gnd |
| topic_facet | Management Accounting Unternehmen Umweltbilanz |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009398167&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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