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Environmental and Material Flow Cost Accounting

Principles and Procedures

  • Book
  • © 2009

Overview

  • Explains how to install an environment and material flow-related information system that is consistent with the accounting information system and thus auditable for environmental and sustainability reports and greenhouse gas emission permits
  • Includes recommendations and guidelines from several case studies worldwide
  • Up-to-date and relevant for manufacturing companies (i.e. new ISO TC 207 work item on Material Flow Cost Accounting; verification of CO² emissions, rising energy and material prices)
  • Written by a practitioner in the field of environmental and sustainability management, indicators, auditing and reporting
  • Includes supplementary material: sn.pub/extras

Part of the book series: Eco-Efficiency in Industry and Science (ECOE, volume 25)

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Table of contents (9 chapters)

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About this book

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.

Authors and Affiliations

  • Institut Für ¶kologische Wirtschaftsforschung, Vienna, Austria

    Christine Jasch

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