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Author: Christine M. Jasch Publisher: Springer Science & Business Media ISBN: 1402090285 Category : Business & Economics Languages : en Pages : 212
Book Description
Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA). “Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.
Author: M.D. Bennett Publisher: Springer Science & Business Media ISBN: 0306480220 Category : Technology & Engineering Languages : en Pages : 437
Book Description
Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.
Author: Isabell Keil Publisher: GRIN Verlag ISBN: 3638305554 Category : Business & Economics Languages : en Pages : 12
Book Description
Essay from the year 2003 in the subject Business economics - Investment and Finance, grade: 1,3 (A), University of Glamorgan, language: English, abstract: The importance placed on environmental issues has increased during the last two decades. Businesses have become increasingly aware of the environmental implications on their operations, products, and services. Environmental risks may have serious consequences for the prospects of a company, with particular financial consequences. Businesses experience increased pressure from various stakeholders to report on environmental behaviour. Smith and Lambell (1997) stated that the topic of environmental accounting is not new, because many companies already produce environmental statements within their annual reports. Traditional accounting techniques such as financial and management accounting are used to report on the environmental implications of a business. Smith and Lambell (1997) also argued that companies should cease considering the environment as a given factor and take it into their accounts. This can be done by identifying the environmental costs of a product, service, or process. The environmental costs increased as a consequence of this, amongst other reasons. The existing conventional accounting systems are not able to deal with these environmental costs because they tend to attribute them to general overhead accounts. As result managers are often unaware of them and have no incentive to reduce them (UNDSD, 2003). Environmental Management Accounting, a variant of environmental accounting, provides managers with knowledge about these environmental costs by extending conventional methods of accounting to capture them (Smith and Lambell, 1997). Environmental Management Accounting (EMA) generates, analyses and uses financial and non-financial information to support internal management. It is a complementary management accounting approach to the financial accounting approach, according to Bennett and James (1998a). EMA helps to identify and allocate environment-related costs and aims to develop appropriate mechanisms for this (Frost and Wilmhurst, 2000). Key application fields for EMA are: assessment of annual environmental costs/expenditures, product pricing, budgeting, investment appraisal, calculating costs and savings of environmental projects, or setting quantified performance targets, to name only a few (Jasch, 2003). Frost and Wilmhurst (2000) stated that EMA practices have resulted in cost savings and competitive advantage.
Author: Elsa Henriques Publisher: Springer Science & Business Media ISBN: 1447155440 Category : Technology & Engineering Languages : en Pages : 325
Book Description
This book provides specific topics intending to contribute to an improved knowledge on Technology Evaluation and Selection in a Life Cycle Perspectives. Although each chapter will present possible approaches and solutions, there are no recipes for success. Each reader will find his/her balance in applying the different topics to his/her own specific situation. Case studies presented throughout will help in deciding what fits best to each situation, but most of all any ultimate success will come out of the interplay between the available solutions and the specific problem or opportunity the reader is faced with.
Author: Ki-Hoon Lee Publisher: Springer ISBN: 3319708996 Category : Business & Economics Languages : en Pages : 305
Book Description
This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the “production engine” of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.
Author: Jürgen Hesselbach Publisher: Springer Science & Business Media ISBN: 3642196926 Category : Technology & Engineering Languages : en Pages : 689
Book Description
The 18th CIRP International Conference on Life Cycle Engineering (LCE) 2011 continues a long tradition of scientific meetings focusing on the exchange of industrial and academic knowledge and experiences in life cycle assessment, product development, sustainable manufacturing and end-of-life-management. The theme “Glocalized Solutions for Sustainability in Manufacturing” addresses the need for engineers to develop solutions which have the potential to address global challenges by providing products, services and processes taking into account local capabilities and constraints to achieve an economically, socially and environmentally sustainable society in a global perspective. Glocalized Solutions for Sustainability in Manufacturing do not only involve products or services that are changed for a local market by simple substitution or the omitting of functions. Products and services need to be addressed that ensure a high standard of living everywhere. Resources required for manufacturing and use of such products are limited and not evenly distributed in the world. Locally available resources, local capabilities as well as local constraints have to be drivers for product- and process innovations with respect to the entire life cycle. The 18th CIRP International Conference on Life Cycle Engineering (LCE) 2011 serves as a platform for the discussion of the resulting challenges and the collaborative development of new scientific ideas.
Author: Jemal H. Abawajy Publisher: Springer ISBN: 3030251284 Category : Technology & Engineering Languages : en Pages : 2132
Book Description
This book presents innovative ideas, cutting-edge findings, and novel techniques, methods, and applications in a broad range of cybersecurity and cyberthreat intelligence areas. As our society becomes smarter, there is a corresponding need to be able to secure our cyberfuture. The approaches and findings described in this book are of interest to businesses and governments seeking to secure our data and underpin infrastructures, as well as to individual users.
Author: Ryan Dupont Publisher: CRC Press ISBN: 1498749550 Category : Nature Languages : en Pages : 633
Book Description
This new edition has been revised throughout, and adds several sections, including: lean manufacturing and design for the environment, low impact development and green infrastructure, green science and engineering, and sustainability. It presents strategies to reduce waste from the source of materials development through to recycling, and examines the basic concepts of the physical, chemical, and biological properties of different pollutants. It includes case studies from several industries, such as pharmaceuticals, pesticides, metals, electronics, petrochemicals, refineries, and more. It also addresses the economic considerations for each pollution prevention approach.
Author: British Standards Institute Staff
Author: British Standards Institute Staff
Author: Christine M. Jasch
Author: M.D. Bennett
Author: Isabell Keil
Author: Elsa Henriques
Author: Ki-Hoon Lee
Author: Jürgen Hesselbach
Author: Jemal H. Abawajy
Author: British Standards Institute Staff
Author: Ryan Dupont