Environmental Management Accounting for Cleaner Production (Eco-Efficiency in Industry and Science)

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<ul><li><p>Environmental Management Accounting for Cleaner Production</p></li><li><p>ECO-EFFICIENCY IN INDUSTRY AND SCIENCE</p><p>VOLUME 24</p><p>Series Editor: Arnold Tukker, TNO-STB, Delft, The Netherlands</p><p>Editorial Advisory Board:</p><p>Martin Charter, Centre for Sustainable Design, The Surrey Institute of Art &amp; Design, Farnham, United KingdomJohn Ehrenfeld, International Society for Industrial Ecology, New Haven, U.S.A.Gjalt Huppes, Centre of Environmental Science, Leiden University, Leiden, The NetherlandsReid 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</p><p>For other titles published in this series, go towww.springer.com/series/5887</p></li><li><p>Stefan Schaltegger Martin Bennett Roger L. Burritt Christine JaschEditors</p><p>Environmental Management Accounting for Cleaner Production</p></li><li><p>EditorsStefan SchalteggerCentre for Sustainability Management (CSM)Leuphana Universitt LneburgLneburg, Germany</p><p>Martin BennettUniversity of Gloucestershire Business SchoolCheltenham, UK</p><p>Roger L. BurrittCentre for Accounting, Governance and SustainabilitySchool of CommerceUniversity of South AustraliaAdelaide SA, Australia</p><p>Christine JaschInstitut Fr kologische WirtschaftsforschungVienna, Austria</p><p>ISBN 978-1-4020-8912-1 e-ISBN 978-1-4020-8913-8</p><p>Library of Congress Control Number: 2008931993</p><p> 2008 Springer Science + Business Media B.V.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.</p><p>Chapter 11 figures and tables Martin Kurdve</p><p>Printed on acid-free paper</p><p>springer.com </p></li><li><p>Foreword from the Editors</p><p>This fifth volume of the Environmental and Sustainability Accounting Network (EMAN) would not have been possible without the continuous support of the many active network members submitting papers and engaging in EMAN conferences. The role of environmental management accounting (EMA) support for Cleaner Production in companies and Cleaner Production initiatives by governments has been discussed intensively since the EMAN-EU conference in Graz in 2006.</p><p>At the Helsinki conference in 2007 EMAN celebrated its tenth birthday. The network has grown since its foundation in 1997 to more than 2,000 members from academia, companies, NPOs and the public sector and is continuously accepting new members. From the initial core group of EMAN-EU the global network has developed five regional networks EMAN-Europe (www.eman-eu.net), EMAN-Asia Pacific (www.eman-ap.net), EMAN Africa (www.eman-af.net) and EMAN-Americas (www.eman-am.net). All regional networks are mem-bers of EMAN-Global (www.eman-global.net) which serves to secure communi-cation and interaction between the regional EMAN sections. This development shows the growing interest in a topic which was previously considered to be a rather specialist area. It is of great solace that in the last decade various account-ing organisations have started to deal with environmental and sustainability accounting and that IFAC has issued a guideline on EMA.</p><p>Whereas the development and implementation of some tools of environmental management cost accounting, especially material flow cost accounting, is encour-aging and spreading, other areas of sustainability accounting are still in an early stage of development or research. EMAN is therefore challenged to further support the research, knowledge transfer, and implementation of new tools supporting cor-porate sustainability.</p><p>Furthermore, various application areas have substantial development potential, such as accounting for biodiversity and its related economic effects, and accounting for social and stakeholder related issues to name two growing areas of interest.</p><p>Hence, in spite of the successes of the last decade EMAN is still confronted with various sustainability accounting and information management challenges.</p><p>The editors would like to thank all authors for their contributions. Special thanks also to more than 20 reviewers who are not mentioned by name here to secure the </p><p>v</p></li><li><p>anonymity of the review process and its scientific improvement effect. Many thanks to the Centre for Accounting, Governance and Sustainability, University of South Australia, for assistance provided by Paul Shum and Paul Burger with the proofing process and to Maik Philipp for his patience and diligence bringing all papers to the required layout format. The support of Dorli Harms and Cornelia Fermum from the Centre for Sustainability Management (CSM), Leuphana University of Lueneburg, is appreciated very much. Last but not least the editors would like to thank Takeesha Moerland-Torpey from Springer for her support.</p><p>The editorsStefan Schaltegger, Martin Bennett,</p><p> Roger Burritt and Christine Jasch</p><p>vi Foreword from the Editors</p></li><li><p>vii</p><p>Preface</p><p>Several current global trends are causing cleaner production to grow in relevance and importance. Of especial significance are the inexorable rises in the price of energy and raw materials in the global marketplaces as well as the ever-increasing pressures being brought to bear by international buyers and investors alike looking for greater and greater efficiency along supply chains. All this is making more and more companies aware of the low efficiency with which they use their material and energy resources and the negative effects this is having on their profitability and competitiveness.</p><p>An independent global evaluation of UNIDOs and UNEPs joint cleaner production programme has underscored these facts, and has concluded that a cleaner production strategy is still very appropriate for companies, in the develop-ing as well as the developed countries. Often, companies are using inefficient proc-esses and technologies that are often obsolete, which, as a consequence, consume more energy and resources than would be the case if companies were using state of the art processes. As a result, production costs are higher, affecting competitiveness and profitability. These inefficiencies are also leading to rapid environmental degradation, as excessive amounts of pollution and wastes are gener-ated, and a reduction in populations quality of life. Company audits undertaken by our 38 cleaner production centres and programmes have highlighted time and again the large savings waiting to be enjoyed in all industry sectors. However, most fac-tories do not know it, because they have no monitoring and data collection system in place, so bearing out once again the old saying: What you do not measure you cannot manage!</p><p>The environmental and sustainability accounting tool gives companies the oppor-tunity to collect, evaluate, and interpret the information they need to estimate their cleaner production saving potential and to make the right decision for the right CP option. In the following chapters, readers will find different applications of the tool and interesting case studies. I hope this will inspire many companies to adopt this tool and to tap into the savings waiting to be harvested through cleaner production.</p><p>Heinz LeuenbergerProf. Dr., Director Environmental Management Branch</p><p>United Nations Industrial Development Organisation (UNIDO)</p></li><li><p>Contents</p><p>Part I Introduction and Structure</p><p>1 Environmental Management Accounting (EMA) as a Support for Cleaner Production . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Stefan Schaltegger, Martin Bennett, Roger L. Burritt, and Christine Jasch</p><p>Part II EMA in Cleaner ProductionTheories and Models</p><p>2 Applying Best Available Techniques in Environmental Management Accounting: From the Defi nition to an Assessment Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29Valrie Laforest</p><p>3 Estimating Environmental Impact in the Early Stages of the Product Innovation Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49Claus Lang-Koetz, Severin Beucker, and Daniel Heubach</p><p>4 Unravelling the Impacts of Supply ChainsA New Triple-Bottom-Line Accounting Approach and Software Tool . . . . . . 65Thomas Wiedmann and Manfred Lenzen</p><p>5 Life-Cycle Based Sustainability Assessment of Products. . . . . . . . . . . 91Walter Klpffer and Isa Renner</p><p>6 Environmental Statements on the InternetFrom a Mere EMAS Requirement to an On-line Environmental Communication Tool . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103Ralf Isenmann</p><p>7 Phenomenological Model of Cleaner Production . . . . . . . . . . . . . . . . . 123Zygfryd A. Nowak and Michal J. Cichy</p><p>ix</p></li><li><p>x Contents</p><p>Part III EMA Support for Cleaner ProductionCase Studies</p><p>8 Using EMA to Benchmark Environmental CostsTheory and Experience from Four Countries Through the UNIDO TEST Project . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143Maria Csutora and Roberta de Palma</p><p> 9 Sustainable Development in the South African Mining Industry: The Role of Cleaner Production and EMA . . . . . . . . . . . . . . . . . . . . . 165Maryna Mhr-Swart, Faan Coetzee, and James Blignaut</p><p>10 Environmental Management Accounting in the Metal Finishing Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193Michael Koefoed</p><p>11 Chemical Management Services: Safeguarding Environmental Outcomes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 209Martin Kurdve</p><p>Part IV Recent Conceptual Developments in EMA and New Areas</p><p>12 The Development of Environmental Management Accounting: An Institutional View. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233Wei Qian and Roger Burritt</p><p>13 Does Corporate Environmental Accounting Make Business Sense? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249Seakle K.B. Godschalk</p><p>14 An Environmental Accounting Model for a Natural Reserve. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267Francesco Marangon, Maurizio Spoto, and Francesca Visintin</p><p>15 Measurement and Recognition of Wildlife in the Financial Statements of Public Sector Entities: A South African Perspective . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283Wynand J. Wentzel, Brian Kevin Reilly, and Yvonne Reilly</p><p>16 Environmental Management Accounting and Environmental Accountability Within Universities: Current Practice and Future Potential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301Huei-Chun Chang and Craig Deegan</p><p>17 The IFAC International Guidance Document on Environmental Management Accounting. . . . . . . . . . . . . . . . . . . . 321Christine Jasch and Deborah E. Savage</p></li><li><p>Contents xi</p><p>Part V International EMA Developments and Surveys</p><p>18 Environmental Performance IndicatorsKey Features of Some Recent Proposals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 339Robert Langford</p><p>19 The Need for Standardised Disclosure on Climate-Risk in Financial Reports: Implications of the JICPA Reports . . . . . . . . . 353Takeshi Mizuguchi</p><p>20 Environmental Management Accounting Practices in Japanese Manufacturing Sites . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 365Katsuhiko Kokubu and Eriko Nashioka</p><p>Part VI Case Studies in EMA</p><p>21 Waste Reduction Program Based on IFACs EMA Guideline in Danisco A/S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379Lars Munke and Christine Jasch</p><p>22 Implementing Material Flow Cost Accounting in a Pharmaceutical Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 395Yasushi Onishi, Katsuhiko Kokubu, and Michiyasu Nakajima</p><p>23 Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminium Sunndal, Norway . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 411John E. Hermansen, Anne Kristine Mlmen-Nertun, and Grunde Pollestad</p><p>24 Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 423Xiaomei Guo</p><p>Part VII Success Factors in Implementation</p><p>25 Evaluating Management Accounting from a User Perspective: A Study of the Environmental Accounting System of the Environment Agency in England and Wales . . . . . . . . . . . . . . 443Martin Bennett</p><p>26 An Empirical Examination of the Role of Environmental Accounting Information in Environmental Investment Decision-Making . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 457Tapan K. Sarker and Roger L. Burritt</p></li><li><p>xii Contents</p><p>27 Success Factors in Developing EMAExperiences from Four Follow-Up Case Studies in Finland . . . . . . . . . . . . . . . . . . 477Anna Kumpulainen and Tuula Pohjola</p><p>Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 491</p></li><li><p>List of Contributors</p><p>Martin BennettUniversity of Gloucestershire, United Kingdommbennett@glos.ac.uk</p><p>Severin BeuckerBorderstep Institute for Innovation and Sustainability, Berlin, Germanybeucker@borderstep.de</p><p>James BlignautUniversity of Pretoria, Pretoria, South Africajames@jabenzi.co.za</p><p>Roger L. BurrittSchool of Commerce, University of South Australia, Adelaide, Australiaroger, burritt@unisa.edu.au</p><p>Huei-Chun ChangDepartment of Accounting, Transworld Institute of Technology, Touliu, Taiwanhuei-chun.chang@rmit.edu.au</p><p>Michal J. ChichySilesian Technical University of Gliwice, Katowice, Polandmcichy@polsl.pl</p><p>Faan CoetzeeTshwane University of Technology, Pretoria, South Africacoetzeeds@tut.ac.za</p><p>Maria CsutoraCorvinus University, Budapest, Hungarymaria.csutora@uni-corvinus.hu</p><p>xiii</p></li><li><p>xiv List of Contributors</p><p>Craig DeeganSchool of Accounting and Law, RMIT University, Melbourne, Australiacraig.deegan@rmit.edu.au</p><p>Roberta de PalmaAstrale GEIEGruppo Soges S.p.A., Italyroberta.depalma@astrale.org</p><p>Seakle K. B. GodschalkFaculty of Economics and Finance, Tshwane University of Technology, Pretoria, South Africagodschal@mweb.co.za</p><p>Xiaomei GuoSchool of Management, Xiamen University, Fujiang, Chinaydxmguo@tom.com</p><p>John E. HermansenDepartment of Industrial Economics and Technology Management, Norwegian University of Science and Technology, Trondheim, Norwayjohn.hermansen@iot.ntnu.no</p><p>Daniel HeubachFraunhofer Institute for Industrial Engineering (IAO), Stuttgart, Germanydaniel.heubach@iao.fraunhofer.de</p><p>Ralf IsenmannFraunhofer Institute for Systems and Innovation Research, GermanyRalf.isenmann@isi.fraunhofer.de</p><p>Christine JaschInstitute for Environmental Management and Economics, IW, Vienna, Austriainfo@ioew.at</p><p>Walter KlpfferLCA Consult &amp; Review, Frankfurt a M., Germanywalter.kloepffer@t-online.de</p><p>Michael Koefoed...</p></li></ul>

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