Environmental Management Accounting and Supply Chain Management
Editors: Burritt, R.L., Schaltegger, S., Bennett, M., Pohjola, T., Csutora, M. (Eds.)
Free Preview- Provides latest research in environmental management accounting; Addresses supply chain management issues which are of growing global significance; Includes papers presented during the first EMAN global conference in South Africa in 2007 and the EMAN-EU conference held in Hungary 2008
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- About this book
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Ongoing concern about the need to promote environmental management accounting has resulted in this, the fifth volume in the Environmental and Sustainability Management Accounting Network (EMAN) series. Drawing inspiration from the 2007 EMAN conference in Finland on the links between environmental management accounting and supply chain administration, the book includes a number of research papers presented there as well as several independent contributions that represent a range of perspectives on the topic.
This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.
In addition to analyzing the supply chain, a number of chapters are based on papers presented to the EMAN-EU conference on sustainability and corporate social responsibility accounting, held in Hungary in 2008. Corporate social responsibility accounting is also a boundary-spanning function requiring awareness of the interface between an organisation’s internal accounting, and that which has an external function through its social responsibility to different groupings.
Finally, in acknowledgement of growing international engagement with environmental management accounting following the introduction of international guidelines in 2005, the book includes papers from the first EMAN Global conference on integrated environmental management accounting for sustainable development held in South Africa in 2007.
- Table of contents (16 chapters)
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Sustainable Supply Chain Management and Environmental Management Accounting
Pages 3-20
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Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study
Pages 23-40
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Motivations Behind Sustainable Purchasing
Pages 41-54
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An Input–Output Technological Model of Life Cycle Costing: Computational Aspects and Implementation Issues in a Generalised Supply Chain Perspective
Pages 55-109
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Farm Risk Management Applied to Sustainability of the Food Supply Chain: A Case Study of Sustainability Risks in Dairy Farming
Pages 111-128
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Table of contents (16 chapters)
- Download Preface 1 PDF (1.4 MB)
- Download Sample pages 2 PDF (1.7 MB)
- Download Table of contents PDF (1.4 MB)
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Bibliographic Information
- Bibliographic Information
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- Book Title
- Environmental Management Accounting and Supply Chain Management
- Editors
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- Roger L. Burritt
- Stefan Schaltegger
- Martin Bennett
- Tuula Pohjola
- Maria Csutora
- Series Title
- Eco-Efficiency in Industry and Science
- Series Volume
- 27
- Copyright
- 2011
- Publisher
- Springer Netherlands
- Copyright Holder
- Springer Netherlands
- eBook ISBN
- 978-94-007-1390-1
- DOI
- 10.1007/978-94-007-1390-1
- Hardcover ISBN
- 978-94-007-1389-5
- Softcover ISBN
- 978-94-007-3620-7
- Series ISSN
- 1389-6970
- Edition Number
- 1
- Number of Pages
- XXII, 378
- Topics