ENVIRONMENTAL MANAGEMENT ACCOUNTING: INFORMATIONAL AND INSTITUTIONAL DEVELOPMENTS

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