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Eco-Management Accounting : Based upon the ECOMAC research projects sponsored by the EU's Environment and Climate Programme (DG XII, Human Dimension of Environmental Change) - Matteo Bartolomeo

Eco-Management Accounting

Based upon the ECOMAC research projects sponsored by the EU's Environment and Climate Programme (DG XII, Human Dimension of Environmental Change)

Hardcover Published: 31st July 1999
ISBN: 9780792355625
Number Of Pages: 280

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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.

Forewordp. 7
Prefacep. 9
The Ecomac Frameworkp. 13
Environmental managementp. 14
Overview of accounting and the environment in businessp. 20
The Ecomac Surveyp. 24
The Ecomac Casesp. 28
Implications for the hypothesesp. 34
The need for a frameworkp. 36
Accountingp. 39
Environmental and energy managementp. 53
Other managementp. 62
Organisational structure, culture and processesp. 69
Sustainable businessp. 73
Environmental management and management accounting: a survey among 84 European companiesp. 81
Problem areap. 81
The surveyp. 83
Different elements of management accountingp. 87
A look into different sectorsp. 94
Eco-management accounting and company sizesp. 101
Developments in eco-management accounting: an analysis of the case studiesp. 111
Nature of the companiesp. 111
Issues of eco-management accountingp. 113
Eco-management accountingp. 121
Summaries of the case studiesp. 129
Company-based experience in eco-management accounting: three case studies in Germanyp. 129
Company-based experience in eco-management accounting: four case studies in Italyp. 165
Company-based experience in eco-management accounting: four case studies in the Netherlandsp. 191
Company-based experience in eco-management accounting: four case studies in the UK and Irelandp. 218
Bibliographyp. 253
Annex: Questionnairep. 259
Biographiesp. 277
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9780792355625
ISBN-10: 0792355628
Series: ECO-EFFICIENCY IN INDUSTRY AND SCIENCE
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 280
Published: 31st July 1999
Publisher: Springer
Country of Publication: NL
Dimensions (cm): 24.13 x 17.15  x 1.91
Weight (kg): 0.61