[Eco-Efficiency in Industry and Science] Environmental Management Accounting: Informational and Institutional Developments Volume 9 || Environmental Accounting in Korea: Cases and Policy Recommendations

✍ Scribed by Bennett, Martin; Bouma, Jan Jaap

• Book ID: 125438891
• Publisher: Kluwer Academic Publishers
• Year: 2004
• Tongue: English
• Weight: 808 KB
• Edition: 2002
• Category: Article
• ISBN-13: 9781402005527
• DOI: 10.1007/0-306-48022-0_13

✦ Synopsis

Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive.

This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.