Format:
Online-Ressource
,
v.: digital
Edition:
Online-Ausg. Springer-11646
Edition:
Springer eBook Collection. Earth and Environmental Science
ISBN:
9780306480225
Series Statement:
Eco-Efficiency in Industry and Science 9
Content:
The Development of Environmental Management Accounting: General Introduction and Critical Review -- Overviews -- An Integrative Framework of Environmental Management Accounting — Consolidating the Different Approaches of EMA into a Common Framework and Terminology -- Environmental Management Accounting Metrics: Procedures and Principles -- A Guideline for the Measurement and Reporting of Environmental Costs -- Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials -- Resource-Efficiency Accounting -- Information Systems -- Efficient Eco-Management Using ECO-Integral — How to Save Costs and Natural Resources at the Same Time -- Materials Flow Management Based on Production Data from ERP Systems -- ‘Counting what Counts’ — Raising Transparency through Environmental Management Accounting at Siemens -- The Danish Environmental Management Accounting Project: An Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems -- Life Cycle Engineering -- Ema Policies -- Corporate Environmental Accounting: A Japanese Perspective -- Environmental Accounting in Korea: Cases and Policy Recommendations -- Government Strategies to Promote Corporate Environmental Management Accounting -- Looking for Knowledge Management in Environmental Accounting -- The Greening of Accounting: Putting the Environment onto the Agenda of the Accountancy Profession in the Philippines -- Different Ema Perspectives -- Environmental Performance Measurement -- Towards Sustainability Indicators for Product Chains -- Towards Transparent Information on the Environmental Quality of Products — LCA-based Data Production for the Finnish Foodstuff Industry -- Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System -- Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection -- Wanted: A Theory for Environmental Management Accounting.
Content:
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.
Additional Edition:
ISBN 9781402005527
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9781402005527
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9789401739542
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9781402005534
Language:
English
Keywords:
Umweltbezogenes Management
DOI:
10.1007/0-306-48022-0
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