IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING: STATUS AND CHALLENGES

Transcription

1 IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING: STATUS AND CHALLENGES

2 ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 18 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 Implementing Environmental Management Accounting: Status and Challenges Edited by Pall M. Rikhardsson The Aarhus School of Business, Aarhus, Denmark Martin Bennett University of Gloucestershire Business School, Cheltenham, U.K. Jan Jaap Bouma Erasmus University, Rotterdam, The Netherlands and Stefan Schaltegger Centre for Sustainability Management (CSM), University of Lüneburg, Germany

4 A C.I.P. Catalogue record for this book is available from the Library of Congress. ISBN (PB) ISBN (PB) ISBN (HB) ISBN (e-book) ISBN (HB) ISBN (e-book) Published by Springer, P.O. Box 17, 3300 AA Dordrecht, The Netherlands. Printed on acid-free paper All Rights Reserved 2005 Springer 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. Printed in the Netherlands.

5 CONTENTS Preface vii 1 Environmental Management Accounting: Innovation or Managerial Fad? 1 Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger Section 1 EMA Progress 2 Challenges for Environmental Management Accounting 19 Roger L. Burritt 3 Current Trends in Environmental Cost Accounting and its Interaction with Eco- Efficiency Performance Measurement and Indicators 45 Stefan Schaltegger and Marcus Wagner 4 Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency 63 Pontus Cerin and Staffan Laestadius 5 Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting 81 Dick Osborn Section 2 Exploring EMA Implementation Issues 6 Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting 105 Marcus Wagner 7 Environmental Risk Management and Environmental Management Accounting - Developing Linkages 123 Roger L. Burritt 8 Using Software Systems to Support Environmental Accounting Instruments 143 Claus Lang, Daniel Heubach and Thomas Loew 9 Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services 169 Tuula Pohjola Implementing Environmental Cost Accounting in Small and Medium-sized Companies Natalie Wendisch and Thomas Heupel Environmental Management Accounting in Small and Medium-sized Enterprises. How to adapt existing Accounting Systems to EMA Requirements Alessia Venturelli and Aldo Pilisi v

6 vi CONTENTS Section 3 National Experiences in Implementing EMA 12 Environmental Accounting Guidelines and Corporate Cases in Korea: Implications for Developing Countries Byung-Wook Lee, Seung-Tae Jung and Jeong-Heui Kim 13 Environmental Management Acconting: Current Practice and Future Trends in Argentina Graciela Mar a Scavone 14 Environmental Management Accounting in the Framework of EMAS II in the Czech Republic Jaroslava Hyrslov and Miroslav Hájek 15 The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh Abdul Hannan Mia 16 Environmental Management Accounting Practices in Japan Katsuhiko Kokubu and Eriko Nashioka 17 Environmental Management Accounting - Pilot Projects in Costa Rica Christine Jasch and Myrtille Danse Index

7 PREFACE This is the third volume in the Environmental Management Accounting Network (EMAN) series of selected refereed papers on environmental management accounting drawn primarily from papers presented at EMAN-Europe's annual conferences. Most of the papers in this volume were first presented at the 6th EMAN- Europe Annual Conference at the Aarhus School of Business, Denmark, on January The focus of the conference and the papers presented was on implementation of Environmental Management Accounting. That is to say what challenges there are in getting EMA to work in companies, how governments are promoting EMA and how EMA can be supported by for instance IT. From the papers in this volume it can be seen that EMA is becoming more established as a field of practice as well as an academic endeavour. EMA is no longer the sole interest of large multinational companies but is being adopted by SMEs as well as being promoted by various government agencies. 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. Continuing and increasing interest in Europe is evidenced by the support for the 2003 EMAN-Europe Conference, which was attended by over 100 presenters and participants. We would like to thank the various organisations whose generous financial support has helped ensure its success: the European Commission, Research DG, who supported the conference as a High-Level Scientific Conference under the EC's Human Potential Programme, PricewaterhouseCoopers Aarhus School of Business In particular, the editors of this volume and the Steering Committee of EMAN- Europe would like to thank all those participants who, by joining and presenting at its conferences, have been part of the continuing development of EMA. 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 Chairperson Jan Jaap Bouma (bouma@fsw.eur.nl), or from the EMAN-Europe website ( The editors: Pall Rikhardsson Jan Jaap Bouma Martin Bennett Stefan Schaltegger vii