This book provides an up-to-date overview of the most current developments in environmental and sustainability accounting and its links to reporting. This fourth volume in the Environmental Management Accounting Network (EMAN) series is characterized by a broad geographical and a contextual range of topics. Contributions from nearly all continents discuss new dev- opments in environmental accounting and investigate topics and links - tween corporate environmental and sustainability issues as well as between strategy, measurement and information management or between accounting and reporting....
This book provides an up-to-date overview of the most current developments in environmental and sustainability accounting and its links to reporting. ...
Eco-efficiency has long been a concept: the intention of reducing environmental impact while increasing environmental value. Its origins are with the World Business Council for Sustainable Development. However, in a globalized world with sustained economic growth environmental degradation is threatening. Macro level requirements on sustainability should be reflected in the eco-efficiency of choices at a micro level, like on technologies, supply chains and product systems. Eco-efficiency analysis has come to fruition as a fully quantified method for analysis, linking to specific domains of...
Eco-efficiency has long been a concept: the intention of reducing environmental impact while increasing environmental value. Its origins are with t...
Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production reduced costs and fewer environmental impacts through the reduced use of materials environmental management accounting (EMA) is a necessary information management tool.
Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret...
Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development...
Improvement of energy efficiency is one of the important options for reducing greenhouse gas emissions. According to the Third Assessment Report of the Intergovernmental Panel on Climate Change, hundreds of technologies for improving the end-use energy efficiency make up more than half of the global potential for greenhouse gas emission reduction in the short and medium term (2010 -2020). (IPCC, 2001; see also WEA, 2000). An important next question is how these options can actually be deployed. More specifically, one may ask what role governments can play by using policy instruments to...
Improvement of energy efficiency is one of the important options for reducing greenhouse gas emissions. According to the Third Assessment Report of th...
Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing Environmental and Material Flow Cost Accounting (EMA and MFCA).
Environmental and Material Flow Costs Accounting explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes...
Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately...
What s in a name? What, in particular, is metals management all about? I suspect that my colleagues assumed that I would have a good answer, given that the endowed Sandoz Chair I occupied from 1992 until my retirement in 2000 was entitled Environment and Management, and at INSEAD I created a Center for Management of Environmental Resources (CMER). Metals are a subset of resources, et voila However, in all honesty, management, as such, was never my core competence (to use another phrase popularized by business schools). Here comes the shocking secret. We used the word management in those...
What s in a name? What, in particular, is metals management all about? I suspect that my colleagues assumed that I would have a good answer, given tha...
This text definitively breaks down each component of the Eco-Management and Audit Scheme regulation (EMAS) even its appendices and EU guidance documents - providing a step-by-step analysis of the Scheme. In addition, the work offers case examples of three of Akzo Nobel manufacturing locations which have been registered to EMAS, providing real-world advice on how to meet the requirements of the Scheme.
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This text definitively breaks down each component of the Eco-Management and Audit Scheme regulation (EMAS) even its appendices and EU guidance docu...
In an environmental life cycle assessment of products (LCA), an unambiguous, scientifically based, objective attribution of material and energy flows to a product is pure fiction. This is due to the fundamental epistemological conditions of LCA as a modelling process under the complexity of our socio-economic system. Instead, various mental models and values guide this attribution. This leads to a functional model in a specific decision situation.
This book shows for the first time how mental models and values influence this attribution in the life cycle inventory step of LCA. One...
In an environmental life cycle assessment of products (LCA), an unambiguous, scientifically based, objective attribution of material and energy flo...
This text definitively breaks down each component of the Eco-Management and Audit Scheme regulation (EMAS) - even its appendices and EU guidance documents - providing a step-by-step analysis of the Scheme. In addition, the work offers case examples of three of Akzo Nobel manufacturing locations which have been registered to EMAS, providing real-world advice on how to meet the requirements of the Scheme.
This text definitively breaks down each component of the Eco-Management and Audit Scheme regulation (EMAS) - even its appendices and EU guidance do...
Industrial ecology (IE) is a rapidly growing scienti?c discipline that is concerned with the sustainability of industrial systems under explicit consideration of its int- dependence with natural systems. In recent years, there has been an ever-increasing awareness about the applicability of Input-Output Analysis (IOA) to IE, in particular to LCA (life cycle assessment) and MFA (material ?ow analysis). This is witnessed in the growing number of papers at ISIE (International Society for Industrial Ec- ogy) conferences, which use IOA, and also by the installment of subject editors on IOA in the...
Industrial ecology (IE) is a rapidly growing scienti?c discipline that is concerned with the sustainability of industrial systems under explicit consi...