Environmental and Material Flow Cost Accounting
Principles and Procedures
Authors: Jasch, Christine M.
Free Preview- 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
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- About this book
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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.
Although it is aimed primarily at professional accountants, process technicians and environmental managers within production companies, it will also be of interest to environmental auditors who are becoming more involved in tracking or verifying environment-related information in financial and other relevant reports. Those involved with environmental management and cleaner technologies, production planning and organization, as well as management accounting and sustainability reporting will undoubtedly find this Work to be an invaluable guide in acquiring practical advice.
- Table of contents (9 chapters)
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What Is EMA and Why Is It Relevant?
Pages 1-35
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The Input Side of the Material Flow Balance
Pages 37-44
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The Output Side of the Material Flow Balance
Pages 45-48
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Environmental Performance Indicators
Pages 49-63
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Environmentally Relevant Equipment
Pages 65-73
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Table of contents (9 chapters)
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Bibliographic Information
- Bibliographic Information
-
- Book Title
- Environmental and Material Flow Cost Accounting
- Book Subtitle
- Principles and Procedures
- Authors
-
- Christine M. Jasch
- Series Title
- Eco-Efficiency in Industry and Science
- Series Volume
- 25
- Copyright
- 2009
- Publisher
- Springer Netherlands
- Copyright Holder
- Springer Science+Business Media B.V.
- eBook ISBN
- 978-1-4020-9028-8
- DOI
- 10.1007/978-1-4020-9028-8
- Hardcover ISBN
- 978-1-4020-9027-1
- Softcover ISBN
- 978-90-481-8053-0
- Series ISSN
- 1389-6970
- Edition Number
- 1
- Number of Pages
- XXVI, 198
- Topics
