ENVIRONMENTAL MANAGEMENT ACCOUNTING: INFORMATIONAL AND INSTITUTIONAL DEVELOPMENTS
|
|
- Mervin Oliver
- 6 years ago
- Views:
Transcription
1 ENVIRONMENTAL MANAGEMENT ACCOUNTING: INFORMATIONAL AND INSTITUTIONAL DEVELOPMENTS
2 ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 9 Series Editor: Arnold Tukker, TNO-STB, Delft, The Netherlands Editorial Advisory Board: Martin Charter, Centre for Sustainable Design, The Surrey Institute of Art & Design, Farnham, United Kingdom John Ehrenfeld, International Society for Industrial Ecology, New Haven, U.S.A. Gjalt Huppes, Centre of Environmental Science, Leiden University, Leiden, The Netherlands Reid Lifset, Yale University School of Forestry and Environmental Studies; New Haven, U.S.A. Theo de Bruijn, Center for Clean Technology and Environmental Policy (CSTM), University of Twente, Enschede, The Netherlands
3 Environmental Management Accounting: Informational and Institutional Developments Edited by Martin Bennett University of Gloucestershire Business School, Cheltenham, U.K. Jan Jaap Bouma Erasmus Centre for Sustainable Development and Management, Erasmus University, Rotterdam, The Netherlands and Economics Faculty of the University of Ghent, Belgium and Teun Wolters ISCOM Institute for Sustainable Commodities, Utrecht, The Netherlands KLUWER ACADEMIC PUBLISHERS NEW YORK, BOSTON, DORDRECHT, LONDON, MOSCOW
4 ebook ISBN: Print ISBN: Kluwer Academic Publishers New York, Boston, Dordrecht, London, Moscow Print 2002 Kluwer Academic Publishers Dordrecht All rights reserved No part of this ebook may be reproduced or transmitted in any form or by any means, electronic, mechanical, recording, or otherwise, without written consent from the Publisher Created in the United States of America Visit Kluwer Online at: and Kluwer's ebookstore at:
5 Contents Preface vii ix The Development of Environmental Management Accounting: General Introduction and Critical Review M. Bennett, J.J. Bouma and T. Wolters PART I OVERVIEWS An Integrative Framework of Environmental Management Accounting R.L. Burritt, T. Hahn and S. Schaltegger Environmental Management Accounting Metrics: Procedures and Principles C. Jasch A Guideline for the Measurement and Reporting of Environmental Costs J.-D. Kim Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials M. Strobel and C. Redmann Resource-Efficiency Accounting T. Orbach and C. Liedtke PART II INFORMATION SYSTEMS Efficient Eco-Management Using ECO-lntegral How to Save Costs and Natural Resources at the Same Time W. Scheide, S. Enzler and G. Dold Materials Flow Management Based on Production Data from ERP Systems G. Jürgens Counting what Counts Raising Transparency through Environmental Management Accounting at Siemens R.A. Thurm The Danish Environmental Management Accounting Project: An Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems P.M. Rikhardsson and L. Vedsø Life Cycle Engineering H. Krasowski v
6 vi Environmental Management Accounting: Information and Institutional Developments PART III EMA POLICIES Corporate Environmental Accounting: A Japanese Perspective K. Kokubu and T. Kurasaka Environmental Accounting in Korea: Cases and Policy Recommendations B.-W. Lee, S.-T. Jung and Y.-O. Chun Government Strategies to Promote Corporate Environmental Management Accounting S. Schaltegger, T. Hahn and R.L. Burritt Looking for Knowledge Management in Environmental Accounting D. Osborn The Greening of Accounting: Putting the Environment onto the Agenda of the Accountancy Profession in the Philippines M.F. Reyes PART IV DIFFERENT EMA PERSPECTIVES Environmental Performance Measurement E. Günther and A. Sturm Towards Sustainability Indicators for Product Chains. With special reference to an international coffee chain T. Wolters and M. Danse Towards Transparent Information on the Environmental Quality of Products LCA-based Data Production for the Finnish Foodstuff Industry T. Loikkanen and J.-M. Katajajuuri Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System B. Montel Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection S. Schaltegger and R.L. Burritt Wanted: A Theory for Environmental Management Accounting J.J. Bouma and M. van der Veen References
7 Preface The Environmental Management Accounting Network (EMAN) first emerged in 1997, not as part of any well-funded major corporate or governmental programme, but from the bottom-up initiative of a small group of like-minded individuals. This group had worked together on a research project into EMA that was then concluding and wished to maintain and continue their association in at least a semi-structured way, and to bring into this network others who might share their interest. From this modest initial ambition EMAN was formed and held its first conference in December The growth of EMAN since then reflects the increasing level of interest in the application of management accounting in the context of environmental management. Its membership is comprehensive and includes academics, professional researchers, practitioners from industry (in particular environmental managers), governments, NGOs, and consultants. EMAN s aim is to facilitate an exchange of knowledge and ideas, and the main activity supporting this has been the conference which has been organised annually since 1997, supplemented by special workshops which have been organised by EMAN at other conferences such as those of the Greening of Industry network (GIN). EMAN s annual conferences offer an opportunity for those interested in the topic, from whatever background, to present and hear papers, to learn of projects in progress and planned, to develop new research projects, and to network with others in the field. Since 2000 these conferences have been supported as a high level scientific conference by a grant from the European Union towards both a part of their direct running costs and the travel and subsistence costs of participants attending. The 2002 conference has the benefit of further financial support from other sponsors. This book of papers from recent EMAN conferences and workshops represents a further stage in the evolution of EMAN, and indicates the recognition by a major publishing house of the increasing interest in EMA and the demand for more information. It provides a unique overview of the state of the art within EMA at this stage. Several contributions refer to the role of stakeholders in the process of integrating EMA into organisations, and EMAN offers a network which can help to disseminate new tools, ideas and new examples of good practice The definition and content of EMA has continued to evolve rapidly over the short life to date of EMAN. From an initial focus exclusively on the environmental issue, the broader issue of sustainability has become increasingly important, and it is likely that EMAN s focus will evolve to extend to include also the other aspects of the triple bottom-line economic and social, as well as environmental, sustainability. Perhaps the most encouraging aspect of the increasing interest in EMA generally, and of EMAN as a vehicle to advance EMA, is the increasing interest across the globe. When first founded EMAN was inevitably mainly European-centred, since its original members had first met through their partnership in an EU-sponsored research project. Although in close contact with others with well-established expertise and interest, such as the US EPA s Environmental Accounting project and the seminal work of the Tellus Institute, the original EMAN network has tended to remain mainly Europe-centred, with all conferences to date based (for sound practical organisational and economic reasons) in Europe. However we have still been very pleased to welcome to the conferences speakers and participants from other parts of the world, notably from North America and the Asia-Pacific region, vii
8 viii Environmental Management Accounting: Information and Institutional Developments although the time and cost overheads (and environmental impacts) of global travel have necessarily been a deterrent and constraint on this. Prompted in part by discussions at the EMAN conference at Erasmus University, Rotterdam in December 2000, and the EMAN workshop at the GIN conference, Bangkok in January 2001, a group of enthusiasts have recently set up an Asian-Pacific section of EMAN, in parallel to what we have now re-titled EMAN-Europe. There are also discussions amongst another group in North and South America towards setting up an EMAN-Americas section which we are currently hoping will also come to a successful fruition. There are also further moves to develop EMAN-Europe, in particular to develop and extend the EMAN-Europe website. EMAN-Europe would like to take this opportunity to thank all those who have contributed to its development over the period since Firstly, the work of EMAN is dependent on the research-efforts of individual EMAN-members. Without which the network could not exist. Each paper that is presented at an EMAN conference or workshops demonstrates a variety of financial and institutional support from a large number of organisations and individuals, and many thanks go to all of these supporters. With regard to the organisation of the EMAN-Europe conferences and workshops special thanks go to: the sponsors firstly the European Union, who are supporting a series of EMAN-Europe conferences. Additional support has come from the Dutch scientific organisation NWO [Nederlandse organisatie voor Wetenschappelijk Onderzoek] with its research program Environment and Economy, and in the United Kingdom from the Association of Chartered Certified Accountants and the Environment Agency. those who have been generous with their time and often other resources too in actively organising EMAN-Europe as a network, in particular the members of the Steering Committee. the organisers of the conferences at which the papers in this book were first published: Eberhard Seifert and Martin Kreeb (1999 conference at the Wuppertal Institute, Germany); Jan Jaap Bouma (2000 conference at Erasmus University, Rotterdam); Teun Wolters (special workshop on EMA at the 2001 Greening of Industry Network conference, Thailand); and in particular, all the contributors of papers to this book. We would also like to take this opportunity to invite anyone interested to join the EMAN network. Further information can be obtained from the EMAN-Europe Co-ordinator Jan Jaap Bouma (bouma@fsw.eur.nl), the Chairperson Martin Bennett (mbennett@chelt.ac.uk), or directly from the EMAN-Europe website ( Further information on EMAN Asia-Pacific can be obtained from Katsushiko Kokubu at kokubu@rokkodai.kobeu.ac.jp; further information on EMAN-Americas can be obtained from Deborah Savage at dsavage@tellus.org or Terri Goldberg at tgoldberg@newmoa.org. EMAN-Europe Steering Committee The steering committee of EMAN-Europe consists of the following members: Martin Bennett, University of Gloucestershire, Business School, Cheltenham, UK (Chairperson)
9 Preface ix Jan Jaap Bouma, Erasmus University, Rotterdam, Netherlands and Ghent University, Belgium (Co-ordinator) Martin Kreeb, University of Hohenheim, Germany Torsti Loikkanen, VTT, Espoo, Finland Pall Rikhardsson, Aarhus School of Business, Denmark Stefan Schaltegger, University of Lueneburg, Germany Eberhard Seifert, Wuppertal Institute for Climate, Environment and Energy, Wuppertal, Germany Giorgio Vicini, Fondazione Eni Enrico Mattei (FEEM), Milan, Italy Teun Wolters, Institute for Sustainable Commodities (ISCOM), Utrecht, The Netherlands (Immediate Past Chairperson). We hope that this book, whose various contributions introduce the reader to individual researchers, governmental organisations and representatives from industry, will encourage both individuals and organisations to become interested and involved in EMA; the Steering Committee is open to all suggestions. Supported by the European Commission, Research DG, Human Potential Programme, High-Level Scientific Conferences, Contract No. HPCF-CT The papers which have been collected together in this publication were first presented at various EMAN conferences and workshops. These include the annual EMAN-Europe conference at Erasmus University, Rotterdam, December 2000, which was generously supported by the European Commission, Research DG, Human Potential Programme, High-Level Scientific Conferences, Contract No. HPCF-CT The editors: Martin Bennett Jan Jaap Bouma Teun Wolters
IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING: STATUS AND CHALLENGES
IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING: STATUS AND CHALLENGES ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 18 Series Editor: Arnold Tukker, TNO-STB, Delft, The Netherlands Editorial Advisory
More informationENVIRONMENTAL MANAGEMENT ACCOUNTING PURPOSE AND PROGRESS
ENVIRONMENTAL MANAGEMENT ACCOUNTING PURPOSE AND PROGRESS ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 12 Series Editor: Arnold Tukker, TNO-STB, Delft, The Netherlands Editorial Advisory Board: Martin
More informationPleased Accountants Happy Environmentalists: Challenges of Environmental Management Accounting for Management Information Systems and Tools
EnviroInfo 2006 (Graz) Managing Environmental Knowledge Pleased Accountants Happy Environmentalists: Challenges of Environmental Management Accounting for Management Information Systems and Tools Tobias
More informationHow2Guide for Bioenergy. Ingrid Barnsley, Anselm Eisentraut Southeast Asia regional workshop July 2014, Bangkok, Thailand
How2Guide for Bioenergy Ingrid Barnsley, Anselm Eisentraut Southeast Asia regional workshop 23-24 July 2014, Bangkok, Thailand OECD/IEA 2012 International Energy Agency Founded in 1974 Formed in wake of
More informationCONCEPT PAPER. ASIA-EUROPE ENVIRONMENT FORUM 4 TH ROUNDTABLE Combine or Combust! Co-operating on Chemicals and Hazardous Substances Management
ASIA-EUROPE ENVIRONMENT FORUM 4 TH ROUNDTABLE Combine or Combust! Co-operating on Chemicals and Hazardous Substances Management 30 November-1 December Brussels, Belgium CONCEPT PAPER SUMMARY A roundtable
More informationE-GOVERNMENT AND PUBLIC SECTOR PROCESS REBUILDING
E-GOVERNMENT AND PUBLIC SECTOR PROCESS REBUILDING E-government and Public Sector Process Rebuilding Dilettantes, Wheel Barrows, and Diamonds by Kim Viborg Andersen Copenhagen Business School, Denmark KLUWER
More informationENVIRONMENT. Achieving CONCEPT PAPER
ASIA SIA-EUROPE ENVIRONMENT FORUM 5 TH ROUNDTABLE Achieving Urban Sustainability: Integrated Environmental Management 28-30 November Shenzhen, China CONCEPT PAPER SUMMARY A roundtable discussion among
More informationENVIRONMENTAL CHEMISTRY: ASIAN LESSONS
ENVIRONMENTAL CHEMISTRY: ASIAN LESSONS Environmental Chemistry: Asian Lessons by Vladimir N. Bashkin Moscow State University KLUWER ACADEMIC PUBLISHERS NEW YORK, BOSTON, DORDRECHT, LONDON, MOSCOW ebook
More informationST/SG/AC.10/46. Secretariat. United Nations
United Nations Secretariat Distr.: General 21 December 2018 Original: English Committee of Experts on the Transport of Dangerous Goods and on the Globally Harmonized System of Classification and Labelling
More informationEconomic and Social Council
United Nations E/CN.3/2008/20 Economic and Social Council Distr.: General 7 December 2007 Original: English Statistical Commission Thirty-ninth session 26-29 February 2008 Item 4 (f) of the provisional
More informationFRUIT AND VEGETABLE DISEASES
FRUIT AND VEGETABLE DISEASES Disease Management of Fruits and Vegetables VOLUME 1 Series Editor: K.G. Mukerji, University of Delhi, Delhi, India FRUIT AND VEGETABLE DISEASES Edited by K.G. MUKERJI Department
More informationDRINKING WATER SUPPLY AND AGRICULTURAL POLLUTION
DRINKING WATER SUPPLY AND AGRICULTURAL POLLUTION ENVIRONMENT & POLICY VOLUME 11 The titles published in this series are listed at the end of this volume. Drinking Water Supply and Agricultural Pollution
More informationMAINSTREAMING CLIMATE CHANGE IN DEVELOPMENT COOPERATION
MAINSTREAMING CLIMATE CHANGE IN DEVELOPMENT COOPERATION Theory, Practice and Implications for the European Union Edited by '- JOYEETA GUPTA and NICOLIEN VAN DER GRIJP Institute for Environmental Studies
More informationTOWARDS SUSTAINABLE PHOSPHORUS MANAGEMENT IN EUROPE
TOWARDS SUSTAINABLE PHOSPHORUS MANAGEMENT IN EUROPE Chris THORNTON*, Kimo VAN DIJK**, Christian KABBE*** * info@phosphorusplatform.eu European Sustainable Phosphorus Platform (ESPP) www.phosphorusplatform.eu
More informationWaste Input-Output Analysis
Waste Input-Output Analysis ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 26 Series Editor: Arnold Tukker, TNO-STB, Delft, The Netherlands Editorial Advisory Board: Martin Charter, Centre for Sustainable
More informationIEA Wind Co-operation. Name Hannele Holttinen IEA Wind Chair Workshop Winterwind 2011 Place Umeå, Sweden Date 9th Feb, 2011
IEA Wind Co-operation Name Hannele Holttinen IEA Wind Chair Workshop Winterwind 2011 Place Umeå, Sweden Date 9th Feb, 2011 86% of the world wind capacity is in IEA Wind member countries Map IEA Wind Countries
More informationFinland Kokkola Material Week 26 Sept An Introduction to Facilitated Industrial Symbiosis Programmes
Finland Kokkola Material Week 26 Sept 2014 An Introduction to Facilitated Industrial Symbiosis Programmes James Woodcock International Manager International Synergies Limited Presentation Agenda International
More informationPreparations for the first meeting of the Open-ended Legal and Technical Working Group of the International Conference on Chemicals Management
別添 2 Reissued after editing and translation 17 December 2007 Preparations for the first meeting of the Open-ended Legal and Technical Working Group of the International Conference on Chemicals Management
More informationCommunity of Practice on Results Based Management (RBM) Benedict Wauters Deputy Director Flemish ESF Agency
Community of Practice on Results Based Management (RBM) Benedict Wauters Deputy Director Flemish ESF Agency Results : definition of the OECD Results are changes in a state or condition which derive from
More informationBenefits of the IEA Wind Co-operation
Benefits of the IEA Wind Co-operation Wind energy is changing the generation mix 1. Wind energy development brings national benefits 2. IEA Wind activities support national programs by sharing information
More informationFOREST POLICY ANALYSIS
FOREST POLICY ANALYSIS FOREST POLICY ANALYSIS by MAX KROTT Institute for Forest Policy and Nature Conservation, Göttingen, Germany Translated by Renée von Paschen EUROPEAN FOREST INSTITUTE A C.I.P. Catalogue
More informationCollaboration with Brazil Sebastiaan den Bak, head of international policy, NWO FAPESP-Nature4Life Joint workshop, 20 February 2018
Collaboration with Brazil Sebastiaan den Bak, head of international policy, NWO FAPESP-Nature4Life Joint workshop, 20 February 2018 Netherlands Organisation for Scientific Research About NWO National research
More informationEnvironmental Effects of Afforestation in North-Western
Environmental Effects of Afforestation in North-Western Europe PLANT AND VEGETATION Volume 1 Series Editor: M.J.A. Werger Environmental Effects of Afforestation in North-Western Europe From Field Observations
More informationPublic Sector Organizations
Public Sector Organizations Series Editors B. Guy Peters Pittsburgh University, USA Geert Bouckaert Katholieke Universiteit Leuven, Belgium Aims of the Series Organizations are the building blocks of governments.
More informationIntegrating SCP in Government Operations -- including sustainable public procurement
Integrating SCP in Government Operations -- including sustainable public procurement Introduction Governments are expected to demonstrate leadership to support sustainability, not only through setting
More informationBenefits of the IEA Wind Co-operation
Benefits of the IEA Wind Co-operation Wind energy is changing the generation mix 1. Wind energy development brings national benefits 2. IEA Wind activities support national programs by sharing information
More informationSCAR Coordination and Support Action CASA. 10th May 2017 Rolf Stratmann
SCAR Coordination and Support Action CASA 10th May 2017 Rolf Stratmann 1 Background and brief history SCAR (Member States driven) 1974 Regulation of the EU Council; Coordination of agricultural research
More informationPublic Sector Reformation
Public Sector Reformation This page intentionally left blank Public Sector Reformation Values-driven Solutions to Fiscal Constraint Ian Chaston Centrum Catolica, Peru; Moustraining Ltd, UK Ian Chaston
More informationINTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (IDEAS) AN UPDATE. Submitted by UNDP and the World Bank. Agenda item 10
INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (IDEAS) AN UPDATE Submitted by UNDP and the World Bank Agenda item 10 34 th meeting 22-23 May 2001 DRAFT Highlights of the IDEAS Preparatory Meeting London,
More informationInternational Symposium on a Sustainable Future (ISSF 2010)
International Symposium on a Sustainable Future (ISSF 2010) January 11 13, 2010, Mumbai, INDIA Supported by: Institute for Global Environmental Strategies, Kanagawa, Japan The Centre de Sciences Humaines,
More informationMINISTERIAL MEETING URBAN POLICY CITIES EMPOWER EUROPE CONCEPT CONCLUSIONS DUTCH PRESIDENCY 2004
1. INTRODUCTION Context 1.1 Although there is not a single model of a European city, there is a growing recognition of the importance of the contribution that cities can and do make to the economic, environmental
More informationJoint Action on Health Workforce Planning and Forecasting UPDATE REPORT Working Group on European Health Workforce Brussels, November 24, 2014
Joint Action on Health Workforce Planning and Forecasting UPDATE REPORT Working Group on European Health Workforce Brussels, November 24, 2014 Michel Van Hoegaerden, Programme Manager WP1 Interim report
More informationREGIONAL ANIMAL WELFARE STRATEGY. Asia, the Far East and Oceania
REGIONAL ANIMAL WELFARE STRATEGY Asia, the Far East and Oceania 1 PREFACE Animal welfare is a particularly important contemporary social issue. The need for science based welfare standards and their effective
More informationImage Processing. Software. Vision Systems. Accessories. Illumination. Cabling. Optics. Cameras. Computers. Acquisition.
Image Processing Vision Systems Illumination Optics Acquisition Software Accessories Cabling Cameras Computers 1 HELPING TO MOVE THE VISION INDUSTRY FORWARD Welcome, Willkommen, Bienvenue! Here s what
More informationArticle. FEEM Sustainability Index 2013 Preview. October 31, Environment. By Fabio Eboli
Article October 31, 2013 - Environment FEEM Sustainability Index 2013 Preview By Fabio Eboli Fondazione Eni Enrico Mattei (FEEM) is a nonprofit, nonpartisan research institution devoted to the study of
More informationBECOME THE SOLUTION: FOOD SECURITY 2050
BECOME THE SOLUTION: FOOD SECURITY 2050 IFAMA 2016 in Aarhus 19th-23th June PARTNER PROGRAM EXPO BOOTH SPONSOR A VISIT 2016 2 2016 3 YOU ARE INVITED TO BE A PART OF THE SOLUTION The International Food
More information1.5 Model based Conceptual Design
Model based Conceptual Design Working Group (MBCD WG) Charter 1 Overview 1.1 Purpose The purpose of this working group is to advance the body of knowledge and practice of systems engineering (SE) through
More informationI N F O R M A T I O N B O O K L E T
I N F O R M A T I O N B O O K L E T V e r s i o n : 29.0 9. 2 0 1 6 3 RD E U R O P E A N G R E E N O F F I C E S U M M I T 2 0 1 6 N O V E M B E R 1 7 TH N O V E M B E R 2 0 TH M o r e t h a n 7 5 s t
More informationObjectives of the study
Summary of FEE Study Transnational Organisations and Practices within the Accountancy Profession Martin Manuzi Director, European Office and Head of European Affairs, Objectives of the study Promote wider
More informationUpdate on the Development of the Global Chemicals Outlook II
Distr.: General 05 March 2018 English only Second meeting of the intersessional process considering the Strategic Approach and the sound management of chemicals and waste beyond 2020 Stockholm, Sweden,
More informationEUROPARC Federation. Report to Council March 6 th 2010
EUROPARC Federation Report to Council March 6 th 2010 Title: Lobbying and Advocacy Strategy of the EUROPARC Federation Summary : To guide the lobbying work of the Federation. This was discussed at the
More informationThe ResiStand Project Dissemination Brief
The ResiStand Project Dissemination Brief Basic data of the project Project acromym and full name: ResiStand - Increasing disaster resilience by establishing a sustainable process to support standardisation
More informationWORKING TOGETHER TO PROTECT THE INTEGRITY AND RESILIENCE OF CONSUMER ELECTRONICS SUPPLY CHAINS SETTING THE STANDARD IN SUPPLY CHAIN SECURITY
WORKING TOGETHER TO PROTECT THE INTEGRITY AND RESILIENCE OF CONSUMER ELECTRONICS SUPPLY CHAINS SETTING THE STANDARD IN SUPPLY CHAIN SECURITY Transported Asset Protection Association ADDING VALUE TO YOUR
More informationEVENT REPORT 2018 FREE FROM FUNCTIONAL AND INGREDIENTS MAY 2018 STOCKHOLM EUROPEAN TRADE EVENT ON
EVENT REPORT 2018 16-17 MAY 2018 STOCKHOLM PARALLEL WITH: WWW.FREEFROMFOODEXPO.COM WWW.FREEFROMFOODINGREDIENTS.COM EUROPEAN TRADE EVENT ON FREE FROM FUNCTIONAL AND INGREDIENTS PART 1 - INTRODUCTION Introduction
More informationSETTING THE STANDARD FOR SUPPLY CHAIN SECURITY
SETTING THE STANDARD FOR SUPPLY CHAIN SECURITY YOUR INVITATION TO JOIN TAPA EMEA Making your supply chain more resilient The Transported Asset Protection Association (TAPA) assists manufacturers and logistics
More informationOECD Eurasia Competitiveness Roundtable
With the financial support of the European Union DRAFT AGENDA OECD Eurasia Competitiveness Roundtable Peer Review of Competitiveness Reforms in the Kyrgyz Republic and the Republic of Moldova 4 December
More informationFujitsu World Tour Sponsoring Flyer
Fujitsu World Tour 2018 Sponsoring Flyer Here s why you should become a Fujitsu World Tour sponsor in 2018 The Fujitsu World Tour is still the largest roadshow of its kind, with more than 14,000 attendees
More informationPROPOSED DOCUMENT. Asian Harmonization Working Party Strategic Framework Towards "The Foreseeable Harmonization Horizon"
PROPOSED DOCUMENT Title: Asian Harmonization Working Party Strategic Framework Towards 2020 - "The Foreseeable Harmonization Horizon" Authoring Group: AHWP OFFICE BEARERS Date: September 20 th, 2012 This
More informationEUROPEAN COMMISSION ENTERPRISE AND INDUSTRY DIRECTORATE-GENERAL
17 NOVEMBER 2009 1 EUROPEAN COMMISSION ENTERPRISE AND INDUSTRY DIRECTORATE-GENERAL Industrial policy and economic reforms Sustainable Industrial Policy ENTR/B/1, LB-ME, D(2009) MINUTES OF MEETING Subject:
More information8 SWOT analysis and strategy
8 SWOT analysis and strategy NIVEL has a dual mission and, as we stated in the first chapter, we want to be evaluated on both dimensions. In the preceding chapters we have analysed these two dimensions
More informationUpdates on Biochar and Copenhagen
18 December 2009 Updates on Biochar and Copenhagen As we enter the last day of the UNFCCC COP15 Copenhagen talks, it is hard to determine whether a deal is still possible or not. President Obama spoke
More informationStefan Schaltegger Martin Bennett Roger L. Burritt Christine Jasch
Stefan Schaltegger Martin Bennett Roger L. Burritt Christine Jasch Editors Part I Introduction and Structure 1 Environmental Management Accounting (EMA) as a Support for Cleaner Production Stefan Schaltegger,
More informationGLOBAL VACCINE SAFETY INITIATIVE TERMS OF REFERENCE
GLOBAL VACCINE SAFETY INITIATIVE TERMS OF REFERENCE Background The World Health Organization (WHO) is the directing and coordinating authority on international health within the United Nations system.
More informationISBN JICPA JICPA 9 ISO w.jemai.or. jp/publicat ions/books/ 6-1o.html
BP 2000 (2 12 ) ISBN4822 280799 14031 1998 11 5 JICPA 1998 12 2000 2 JICPA 2000 3-2000 - 9 ISO14001 11 2000 3 3 1 w.jemai.or. jp/publicat ions/books/ 6-1o.html 1 1999 6 ISAR w.unctad.o ISAR Guidance Manual
More informationc. Choose your committee from the Manager Users list and click Continue
University Committee Screen Data Input Instructions: 1) At this time only college and university level committees should be entered into the PACT system 2) Committee information should be entered into
More informationOECD Survey on Planning and Co-ordinating the Implementation of the SDGs: First results and key issues
OECD Network of Senior Officials from Centres of Government OECD Survey on Planning and Co-ordinating the Implementation of the SDGs: Shutterstock.com First results and key issues Background 1 The role
More informationStrategy Mix for Nonprofit Organisations. Vehicles for Social and Labour Market Integrations
Strategy Mix for Nonprofit Organisations Vehicles for Social and Labour Market Integrations NONPROFIT AND CIVIL SOCIETY STUDIES An International Multidisciplinary Series Series Editor: Helmut K. Anheier
More informationEuropean Pharmaceutical Policy: Access for Patients or Improving Competitiveness
European Pharmaceutical Policy: Access for Patients or Improving Competitiveness The s Vision Dr Stefaan Van der Spiegel Policy Officer, Unit F5 DG Enterprise and Industry Study day OSE / RIZIV-INAMI Brussels,
More informationGreen Care in Agriculture
COST Action 866: Green Care in Agriculture Bjarne O. Braastad (Chairman), professor of ethology, Dept. of Animal and Aquacultural Sciences, Norwegian University of Life Sciences, Ås, Norway What is COST?
More informationEU Rural Networks Strategic Framework and governance bodies
EU Rural Networks Strategic Framework and governance bodies Networking for sustainable rural development and innovation for agricultural productivity and sustainability Draft January 2015 http://ec.europa.eu/eip/agriculture/
More informationBusiness Intelligence Competency Centers A Team Approach to Maximizing Competitive Advantage
Business Intelligence Competency Centers A Team Approach to Maximizing Competitive Advantage Gloria J. Miller Dagmar Bräutigam Stefanie V. Gerlach John Wiley & Sons, Inc. Business Intelligence Competency
More informationEnvironmental Management Accounting Education in the Philippines the Accountancy Profession as a Medium for Change
Institute's web site http://www.icanz.co.nz/staticcontent/static Pages/Regions/SIG.cfm?SIGNAME=Sustai nability%20working%20group&sigid=1. There will be links to a large number of web sites, various reports
More informationSustainable Production Consumption Systems
Sustainable Production Consumption Systems Louis Lebel Sylvia Lorek Rajesh Daniel Editors Sustainable Production Consumption Systems Knowledge, Engagement and Practice Editors Dr. Louis Lebel Faculty
More informationANNEX A.1. FRANET - Data collection and research services on fundamental rights issues TECHNICAL SPECIFICATIONS
ANNEX A.1 FRANET - Data collection and research services on fundamental rights issues TECHNICAL SPECIFICATIONS Table of Contents 1 Technical specifications... 3 2 Contract Objectives... 3 3 General description
More informationPerformance of Rural Development Programmes of the period - Your Voice
Performance of Rural Development Programmes of the 2007-2013 period - Your Voice Fields marked with * are mandatory. Introduction The Commission will use the information gathered through this survey together
More informationHR Officer/Administrator Ardagh Metal Packaging, Hjørring
Recruitment Brief and Success Profile Anne Louise Kinnerup 13 February 2017 CANDIDATE INFORMATION HR Officer/Administrator Ardagh Metal Packaging, Hjørring AUSTRALIA AUSTRIA BELGIUM BRAZIL CHINA DENMARK
More informationIntegrated Waste Management Decisions in South Africa: The Role of the Management Accounting Function
Kamla-Raj 2013 J Hum Ecol, 43(3): 249-255 (2013) Integrated Waste Management Decisions in South Africa: The Role of the Management Accounting Function Michael Bamidele Fakoya School of Accountancy, University
More informationFleet Logistics goes live in Latin America with Syngenta
Fleet Logistics goes live in Latin America with Syngenta Fleet Logistics, Europe s largest independent fleet management provider, has gone live in Latin and Central America with global agri-business Syngenta,
More informationMACMILLAN Directory of UK BUSINESS INFORMATION SOURCES. Third Edition
MACMILLAN Directory of UK BUSINESS INFORMATION SOURCES Third Edition MACMILLAN Directory oi UK BUSINESS INFORMATION SOURCES Third Edition J AMES TUDOR M Macmillan Publishers Ltd, 1987, 1989, 1992 Softcover
More informationNote by the Secretariat
Report on the implementation of joint and convention-specific activities contained in the programmes of work and budgets of the Basel, Rotterdam and Stockholm conventions for the biennium 2016 2017 Note
More informationTHE PEP Partnership: Scope, tasks and organizational arrangements
Informal document no. 5 THE PEP Steering Committee, 7 th session Agenda item 5(b) THE PEP workplan: project proposals and budgetary requirements THE PEP Partnership: Scope, tasks and organizational arrangements
More informationUNECE International PPP Centre of Excellence. Defining PPP Excellence: Meeting of the PPP Specialist Centres
UNITED NATIONS ECONOMIC COMMISSION FOR EUROPE UNECE International PPP Centre of Excellence Defining PPP Excellence: Meeting of the PPP Specialist Centres Report of the first meeting of the UNECE International
More informationPROCESSING OF POULTRY
PROCESSING OF POULTRY PROCESSING OF POULTRY Edited by G. c. MEAD AFRC Institute of Food Research, Bristol Laboratory, Langford, Bristol, UK SPRINGER-SCIENCE+BUSINESS MEDIA, B.V. First edition 1 989 Reprinted
More information*IATRC INTERNATIONAL AGRICULTURAL TRADE RESEARCH CONSORTIUM
*IATRC INTERNATIONAL AGRICULTURAL TRADE RESEARCH CONSORTIUM Economic Transition in Central and East Europe, and the Former Soviet Union: Implications for International Agricultural Trade Von Witzke, H.
More informationHydropower for the green economy: a new approach to capacity building and sustainable resource development
Hydropower for the green economy: a new approach to capacity building and sustainable resource development International Hydropower Association Type of tool: assessment tool Issue: watersheds, industry
More informationGreen and healthy jobs in transport: Launching a new THE PEP Partnership. Documentation: Informal document No 3 and 4
Green and healthy jobs in transport: Launching a new THE PEP Partnership Documentation: Informal document No 3 and 4 1 The Amsterdam Declaration Goals for 2009-2014 Sustainable economic development Sustainable
More informationSNAP INC. CORPORATE GOVERNANCE GUIDELINES
SNAP INC. CORPORATE GOVERNANCE GUIDELINES The Snap Inc. Board of Directors has established the following guidelines for the Board s conduct and operation of the Board. These guidelines are designed to
More informationProceedings of the workshop on coastal area planning and management in Asian tsunami-affected countries
RAP PUBLICATION 2007/06 Proceedings of the workshop on coastal area planning and management in Asian tsunami-affected countries 27 29 September 2006, Bangkok, Thailand Compiled and edited by Jeremy S.
More informationSelected Bibliographies from the Technology Transfer Center
Selected Bibliographies from the Technology Transfer Center Sustainability Indicators Part A - Suggested Titles Part B - General Titles Part A - Suggested Titles Allenby, B. et. al, Ecometrics' Stakeholder
More informationYOUR TRUST IS OUR MOTIVATION
YOUR TRUST IS OUR MOTIVATION Executive Search Board Consulting Management Assessment SUMMARY 1. WHO WE ARE 2. OUR VALUES 3. EXECUTIVE TEAM & BOARD 4. OUR GLOBAL NETWORK 5. OUR SERVICES 6. MARKET SEGMENTS
More informationBenefits of the IEA Wind Co-operation
Benefits of the IEA Wind Co-operation World wind energy development* Market growth has averaged 21% over the past 10 years. In 2013, the market grew 12.5% vs. nearly 19% growth in 2012. 35 GW of new capacity
More informationOECD LEED TRENTO CENTRE FOR LOCAL DEVELOPMENT INFORMATION BROCHURE
OECD LEED TRENTO CENTRE FOR LOCAL DEVELOPMENT INFORMATION BROCHURE THE ORGANISATION The Organisation for Economic Co-operation and Development (OECD) is a unique forum where governments work together to
More informationPublic Consultation on a proposal for a mandatory Transparency Register
Case Id: 2963fe2f-f4f5-4f55-8698-bc26718599b0 Date: 01/06/2016 18:24:12 Public Consultation on a proposal for a mandatory Transparency Register Fields marked with are mandatory. Public Consultation on
More informationSponsorship and exhibition opportunities.
Sponsorship and exhibition opportunities #GoingGlobal2015 @HEGoingGlobal www.britishcouncil.org/going-global Sponsorship and exhibition opportunities Going Global is the British Council s flagship annual
More informationJuly CAP EM project ends in 2014, but we will go on!
July 2014 IN THIS ISSUE CAP EM project ends in 2014 1 5 Questions to Renuables 2 Kick off PEF Thermal insulations 3 Expositions and conferences 3 AvniR Conference 2014 5 Navigators guide: Marketing of
More informationNEWSLETTER 03/2014 LOW CLIMATE IMPACT SCENARIOS AND THE IMPLICATIONS OF REQUIRED TIGHT EMISSION CONTROL STRATEGIES
NEWSLETTER 03/2014 LOW CLIMATE IMPACT SCENARIOS AND THE IMPLICATIONS OF REQUIRED TIGHT EMISSION CONTROL STRATEGIES LIMITS final conference The LIMITS final conference was held in Brussels on September
More informationMinutes of the 1 st Management Committee Meeting
COST ACTION E47 European Network for Vegetation Management: Towards environmental Sustainability Minutes of the 1 st Management Committee Meeting COST Office Avenue Louise 149, Brussels, Belgium 4 April
More informationRECOMMENDATIONS ON SHAPING IASC FOR THE FUTURE
NOVEMBER 1999 RECOMMENDATIONS ON SHAPING IASC FOR THE FUTURE A Report of the International Accounting Standards Committee s Strategy Working Party Recommendations to the IASC Board Recommendations on Shaping
More information.Fiscal Federalism in the European Union
A.Fiscal Federalism in the European Union Edited by Amedeo Fossati and Giorgio Panella London and New York Contents List of figures ix List of tables xi List of contributors xiv Preface xv Introduction
More informationJPI CLIMATE SCOPING WORKSHOP TOWARDS JOINT RESEARCH PROGRAMMING ON CLIMATE CHANGE IMPACTS AND ADAPTATION ECONOMICS
JPI CLIMATE SCOPING WORKSHOP TOWARDS JOINT RESEARCH PROGRAMMING ON CLIMATE CHANGE IMPACTS AND ADAPTATION ECONOMICS Location: Change Island of San Giorgio Maggiore, Venice, Date: 13 th 14 th November 2014
More informationRISK MANAGEMENT AND THE ENVIRONMENT: AGRICULTURE IN PERSPECTIVE
RISK MANAGEMENT AND THE ENVIRONMENT: AGRICULTURE IN PERSPECTIVE Risk Management and the Environment: Agriculture in Perspective Edited by Bruce A. Babcock Center for Agricultural and Rural Development
More informationRegional Animal Welfare Strategy for Asia, the Far East and Oceania: Draft Implementation Plan. Prepared by the RAWS Implementation Working Group
Regional Animal Welfare Strategy for Asia, the Far East and Oceania: Draft Implementation Plan Prepared by the RAWS Implementation Working Group November 2008 Contents Acronyms and abbreviations... 3 Introduction...
More informationIFAC Issues New Guidance on Environmental Management Accounting
IFAC Issues New Guidance on Environmental Management Accounting (New York/August 24, 2005) -- Recognizing the increasing importance of environmental issues and the difficulty of managing these issues,
More informationKEY CONCEPTS IN MANAGEMENT
KEY CONCEPTS IN MANAGEMENT Palgrave Key Concepts Palgrave Key Concepts provide an accessible and comprehensive range of subject glossaries at undergraduate level. They are the ideal companion to a standard
More informationGuidelines and Rules of Procedure 1
Central European Initiative Guidelines and Rules of Procedure 1 1 Adopted by the CEI Summit of the HoG in 2007 in Sofia and amended by the HoG through a written procedure in April 2008. 1 I. Principles
More informationCONTROL CHARTS J. MURDOCH. Head of Statistics and Operational Research Unit, Cranfield Institute of Technology, Bedford
CONTROL CHARTS CONTROL CHARTS J. MURDOCH Head of Statistics and Operational Research Unit, Cranfield Institute of Technology, Bedford M J. Murdoch 1979 All rights reserved. No part of this publication
More informationG20 GPIB/IBAN. Alleviating Poverty through Inclusive Business
I. Rationale G20 GPIB/IBAN Alleviating Poverty through Inclusive Business Policy Dialogue on Building an Enabling Environment for Inclusive Business through Public Private Collaboration May 5, 2017 Berlin,
More informationInternational Ombudsman Association (IOA): Strategic Plan
International Ombudsman Association (IOA): 2008 2012 Strategic Plan VISION IOA is recognized as the premier worldwide professional association supporting and representing the organizational Ombudsman profession
More informationSELAMAT: an EU-ASEM cooperation on Food Safety
SELAMAT: an EU-ASEM cooperation on Food Safety Brussels, July 2005 Hans Marvin SELAMAT Outline General information on Selamat Outcome of the first meeting with gate keepers Future plans SELAMAT Safety
More informationEuropean Agency for Special Needs and Inclusive Education
European Agency for Special Needs and Inclusive Education Multi-Annual Work Programme 2014 2020 www.european-agency.org MULTI- ANNUAL WORK PROGRAMME 2014 2020 European Agency for Special Needs and Inclusive
More information