ENVIRONMENTAL MANAGEMENT ACCOUNTING PURPOSE AND PROGRESS

Transcription

1 ENVIRONMENTAL MANAGEMENT ACCOUNTING PURPOSE AND PROGRESS

2 ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 12 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 The titles published in this series are listed at the end of this volume.

3 Environmental Management Accounting Purpose and Progress Edited by Martin Bennett University of Gloucestershire Business School, Cheltenham, U.K. Pall M. Rikhardsson The Aarhus School of Business, Aarhus, Denmark and Stefan Schaltegger Centre for Sustainability Management (CSM), University of Lüneburg, Germany SPRINGER SCIENCE+BUSINESS MEDIA, B.V.

4 A C.I.P. Catalogue record for this book is available from the Library of Congress. ISBN ISBN (ebook) DOI / Printed on acid-free paper All Rights Reserved 2003 Springer Science+Business Media Dordrecht Originally published by Kluwer Academic Publishers in 2003 Softcover reprint of the hardcover 1st edition 2003 No part of this work may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, microfilming, recording or otherwise, without written permission from the Publisher, with the exception of any material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work.

5 Contents Preface vii 1 Adopting Environmental Management Accounting: EMA as a Value-adding Activity 1 Martin Bennett, Pall Rikhardsson and Stefan Schaltegger PART I CONCEPTUAL DEVELOPMENTS AND TOOLS OF EMA 2 The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management 17 Frank Figge, Tobias Hahn, Stefan Schaltegger and Marcus Wagner 3 Environmental Cost Accounting: Classifying and Comparing Selected Approaches 41 Thomas Loew 4 The Professionalisation of Environmental and Social Reporting - What has it Achieved? 57 Peter James PART II POLICIES AND INITIATIVES FOR THE PROMOTION OF EMA 5 Austrian Pilot Projects on Environmental Management Accounting Following the UN DSD EMA Methodology 75 Christine Jasch 6 Two Governmental Initiatives on Environmental Management Accounting and Corporate Practices in Japan 89 Katsuhiko Kokubu, Eriko Nashioka, Koichiro Saio and Shinichi Imai 7 The Danish Green Accounts: Experiences and Internal Effects 115 Charlotte Thy 8 Environmental Management Accounting, Eco-Efficiency Profiles, and Effluent Charges for Costa Rican Coffee Mills 129 Albert Schram v

6 vi ENVIRONMENTAL MANAGEMENT ACCOUNTING PART III DEVELOPMENTS IN EMA ADOPTION IN PRACTICE 9 Environmental Management Accounting for Staff Appraisal: Evidence from Australia, Germany and Japan Roger L. Burritt, Stefan Schaltegger, Katsuhiko Kokubu and Marcus Wagner 10 Environmental Performance Measurement through Accounting Systems: A Survey of UK Practice David Collison, Rick Clark, James Barbour, Andrew Buck, Rennie Fraser, Bob Lyon, Andrew Magowan and Alasdair Sloan 11 Cost Management in the Textile Chain: Reducing Environmental Impacts and Costs for Green Products Stefan Seuring 12 Institutional Changes and Environmental Management Accounting: Decentralisation and Liberalisation Jan Jaap Bouma and Aad Correljé 13 Introducing Environmental Management Accounting into Small and Medium-Sized Enterprises Aldo Pilisi and Alessia Venturelli 14 EMA in SMEs: Ten Italian Case Studies Alessia Venturelli and Aldo Pilisi 15 Green Success: Process-based Environmental Cost Accounting Implementation in SME s in Germany Thomas Heupel and Natalie Wendisch PART IV EFFECTS OF EMA 16 The Influence of ISO and EMAS Certification on Environmental and Economic Performance of Firms: an Empirical Analysis Marcus Wagner 17 Economic Valuation of the Environment: an Institutional Perspective Index Kirsten Schuijt

7 Preface This is the second volume in the EMAN-Europe 1 series of selected refereed papers on environmental management accounting drawn primarily from papers presented at EMAN-Europe s annual conferences 2. Most of the papers in this volume were first presented at the 5 th EMAN-Europe Annual Conference at the University of Gloucestershire, United Kingdom, on February As several of the papers show, environmental management accounting (EMA) has continued to become increasingly established in both private-sector companies and in the public sector. As a network of researchers, business people, consultants and policy advisers interested in environmental management accounting as a tool of corporate environmental management, EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar interests, and by organising regular events for the dissemination and exchange of news and ideas. EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners reports on their own experiences in their workplaces. EMA is based on two twin premises. The first is that as environmental issues become increasingly important, then good environmental manage- 1 Environmental Management Accounting Network - Europe 2 The first book in this series, including papers selected from those presented at the previous two EMAN-Europe conferences, is: Bennett, M., Bouma, J.J., Wolters, T. (eds.) (2002). Environmental Management Accounting: Informational and Institutional Developments, Dordrecht, Netherlands: Kluwer Academic Publishers. ISBN (hardbound) and (paperback) vii

8 viii ENVIRONMENTAL MANAGEMENT ACCOUNTING ment by business and other organisations will correspondingly also become increasingly important. The second is that accounting and financial management techniques can help to support this, to the mutual benefit of both the organisation s environmental management function and its accounting and finance function. EMA is understood here as environmental accounting which is specifically addressed to supporting the information needs of the organisation s own management. Evidence of increasing interest in EMA can be seen not only in the several examples and case studies which are reported in this volume, but also in programmes undertaken in order to promote EMA such as that by the United Nations Division for Sustainable Development, whose Experts Working Group on EMA has published three workbooks on EMA metrics and policy as well as on Sustainable Finance and has initiated various adoption projects in Europe, Asia and the Americas. It is also evidenced globally by the continuing success of EMAN-Asia Pacific 3, which has now held two very successful annual conferences, in September 2001 in Kobe, Japan 4, and in September 2002 in Seoul, Korea; and by the developing plans to set up an EMAN-Americas section which are being coordinated by the recently-established Environmental Management Accounting Research and Information Centre (EMARIC) 5. Interest has also been expressed by some EMA researchers in Africa in the possibility of setting up a further EMAN section there 6. Continuing and increasing interest in Europe is evidenced by the support for the 2002 EMAN-Europe Conference, which was attended for the first time by over 100 presenters and participants. We would like to thank the various organisations whose generous financial support has helped to ensure its success: the European Commission, Research DG, who have supported the conference as a High-Level Scientific Conference under the EC s Human Potential Programme 7, Proceedings of the first EMAN-Asia/Pacific conference at Kobe, Japan, 27 September 2001, have been published by the Institute for Global Environmental Strategies (IGES) Kansai Research Centre, Kobe, Japan and are available from Professor Kokubu of Kobe University and IGES at kokubu@iges.or.jp Please contact Martin Bennett at mbennett@glos.ac.uk for further details 7 Contract No. HPCF-CT

9 PREFACE ix the Association of Chartered Certified Accountants, UK the Environment Agency in England and Wales the University of Gloucestershire In particular, the editors of this volume and the Steering Committee of EMAN-Europe would like to thank all those participants who, by joining EMAN and presenting to our Conferences, have been part of the continuing development of the subject. We would also like to take this opportunity to invite anyone interested to join the EMAN network. Further information can be obtained from the Chairperson Martin Bennett or directly from the EMAN-Europe website ( The editors: Martin Bennett Pall Rikhardsson Stefan Schaltegger