Eco-Management Accounting: Based upon the Ecomac Research Project Sponsored by the Eu's Environment and Climate Programme (Dg Xii, Human Dimension of Environmental Change) - Couverture rigide

Livre 14 sur 24: Eco-Efficiency in Industry and Science

Bartolomeo, Matteo; Bennett, M.D.; Bouma, J.J.; Heydkamp, Peter; James, Peter; De Walle, F.B.; Wolters, T.J.

 
9780792355625: Eco-Management Accounting: Based upon the Ecomac Research Project Sponsored by the Eu's Environment and Climate Programme (Dg Xii, Human Dimension of Environmental Change)

Synopsis

The ECOMAC project (Eco-management Accounting as a Tool of Environmental Man- agement) has provided a framework for linking environmental management with man- agement accounting. It was funded in Theme 4, 'Human Dimensions of Environmental Change' in the EU Environment and Climate Research Programme. The project is of high policy relevance by contributing to the on-going debate on eco- management accounting, reporting and indicators. It is also an area needing further re- search. I would like to thank the research team, companies that participated as associated con- tractors, and the advisory panel. Jonathan Parker DG XII/D-5, European Commission Theme on Human Dimensions of Environmental Change 7 Preface The ECOMAC project This document is the final report on the project 'Eco-management accounting as a tool of environmental managemenf (ECOMAC). This research project was conducted under the Environment and Climate Programme (Human Dimension of Environmental Change) of the European Commission (DG XII). The ECOMAC project investigated how companies are using or intend to use environ- mental costs and benefits figures in support of their decisions, and what they have been doing to remedy the limitations of conventional management accounting in this area. The research was largely explorative in nature, but the project also produced a structured overview of the subject and made suggestions and recommendations as to how compa- nies could improve their own environmental accounting.

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Présentation de l'éditeur

This book offers guidance on how organizations can take account of the financial implications of environmental matters and on how financial and environmental management issues can be linked, producing a positive, and green, bottom line. Contents: Introduction; Environment and the bottom line; Integrating environment into capital investment decisions; Understanding and managing environmental costs; Developing energy efficiency and/or waste minimization initiatives; Understanding and managing lifecycle costs; The role of accountants in environmental management and performance evaluation; A strategic approach to eco-management accounting; Case studies; An accountant s guide to the environment and sustainability; An environmental manager s guide to accounting and financial management; Measuring environmental performance; The Ecomac project; Further information; References.

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