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...

Full description

Bibliographic Details
Main Author: Wolters, Teun. (Author)
Corporate Author: SpringerLink (Online service)
Other Authors: Bennett, Martin. (Editor), Bouma, Jan Jaap. (Editor)
Format: Electronic
Language:English
Published: Dordrecht : Springer Netherlands, 2002.
Series:Eco-Efficiency in Industry and Science, 9
Subjects:
Online Access:View fulltext via EzAccess
Description
Summary: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.
Physical Description:IX, 302 p. online resource.
ISBN:9780306480225
ISSN:1389-6970 ;