Environmental Management Accounting: Informational and Institutional Developments:

Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one...

Ausführliche Beschreibung

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Bibliographische Detailangaben
1. Verfasser: Wolters, Teun (VerfasserIn)
Weitere Verfasser: Bennett, Martin (HerausgeberIn), Bouma, Jan Jaap (HerausgeberIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Dordrecht Springer Netherlands 2002
Schriftenreihe:Eco-Efficiency in Industry and Science 9
Schlagworte:
Online-Zugang:BTU01
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Zusammenfassung:Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails
Beschreibung:1 Online-Ressource (IX, 302 p)
ISBN:9780306480225
DOI:10.1007/0-306-48022-0