Stefan Schaltegger Martin Bennett Roger L. Burritt Christine Jasch

Transcription

1 Stefan Schaltegger Martin Bennett Roger L. Burritt Christine Jasch Editors

2 Part I Introduction and Structure 1 Environmental Management Accounting (EMA) as a Support for Cleaner Production Stefan Schaltegger, Martin Bennett, 1 Roger L. Burrilt, and Christine Jasch 3 Part II EMA in Cleaner Production Theories and Models 2 Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method ^. ', 29 Valerie Laforest 3 Estimating Environmental Impact in the Early Stages of the Product Innovation Process 49 Claus Lang-Koelz, Severin Beucker, and Daniel Heubach 4 Unravelling the Impacts of Supply Chains A New Triple-Bottom-Line Accounting Approach and Software Tool 65 Thomas Wiedmann and Manfred Lenzen 5 Life-Cycle Based Sustainability Assessment of Products 91 Walter Klopffer and Isa Renner 6 Environmental Statements on the Internet From a Mere EMAS Requirement to an On-line Environmental Communication Tool 103 Ralf Isenmann 7 Phenomenological Model of Cleaner Production 123 Zygfryd A. Nowak and Michal J. Cichy

3 x Contents Part III EMA Support for Cleaner Production Case Studies 8 Using EMA to Benchmark Environmental Costs Theory and Experience from Four Countries Through the UNIDO TEST Project ' Maria Csulora and Roberta de Pal ma 9 Sustainable Development in the South African Mining Industry: The Role of Cleaner Production and EMA 165 Maryna Mohr-Swarl, Faan Coetzee, and James Blignaut 10 Environmental Management Accounting in the Metal Finishing Industry 193 Michael Koefoed 11 Chemical Management Services: Safeguarding Environmental Outcomes...!.' 209 Martin Kurdve Part IV Recent Conceptual Developments in EMA and New Areas 12 The Development of Environmental Management Accounting: An Institutional View. 233 Wei Qian and Roger Burritt 13 Does Corporate Environmental Accounting Make Business Sense? : Seakle K.B. Godschalk 14 An Environmental Accounting Model for a Natural Reserve 267 Francesco Marangon, Maurizio Spoto, and Franeesca Visintin 15 Measurement and Recognition of Wildlife in the Financial Statements of Public Sector Entities: A South African Perspective : Wynand J. Wentzel, Brian Kevin Reilly, and Yvonne Reilly 16 Environmental Management Accounting and Environmental Accountability Within Universities: Current Practice and Future Potential 301 Huei-Chun Chang and Craig Deegan 17 The IFAC International Guidance Document on Environmental Management Accounting 321 Christine Jasch and Deborah E. Savage

4 Contents xi Part V International EMA Developments and Surveys 18 Environmental Performance Indicators Key Features of Some Recent Proposals 339 Robert Lang ford 19 The Need for Standardised Disclosure on Climate-Risk in Financial Reports: Implications of the JICPA Reports 353 Takeshi Mizuguch'i 20 Environmental Management Accounting Practices in Japanese Manufacturing Sites 365 Katsuhiko Kokubu and Eriko Nashioka Part VI Case Studies in EMA 21 Waste Reduction Program Based on IFAC's EMA Guideline in Danisco A/S 379 Lars Munk0e and Christine Jasch 22 Implementing Material Flow Cost Accounting in a Pharmaceutical Company Yasushi Onishi, Katsuhiko Kokubu, and Michiyasu Nakajima 23 Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminium Sunndal, Norway 411 John E. Hermansen, Anne Kristine M0lmen-Nertun, and Grunde Pollestad 24 Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution 423 Xiaomei Guo Part VII Success Factors in Implementation 25 Evaluating Management Accounting from a User Perspective: A Study of the Environmental Accounting System of the Environment Agency in England and Wales 443 Martin Bennett 26 An Empirical Examination of the Role of Environmental Accounting Information in Environmental Investment Decision-Making 457 Tapan K. Sarker and Roger L. Burritt

5 xii 27 Success Factors in Developing EMA Experiences from Four Follow-Up Case Studies in Finland Anna Kumpulainen and Tuula Pohjola Contents 477 Index 491