Evaluating the Awareness of Environmental Management Accounting in the South African Chemical Industry PDF Download
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Author: Eduard Kotzee
Publisher:
ISBN:
Category : Electronic dissertations
Languages : en
Pages : 174
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Book Description
Author: Eduard Kotzee
Publisher:
ISBN:
Category : Electronic dissertations
Languages : en
Pages : 174
Get Book Here
Book Description
Author: Eduard Kotzee
Publisher:
ISBN:
Category : Electronic dissertations
Languages : en
Pages : 0
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Book Description
Environmental management accounting -- Chemical industry -- Emissions -- Environmental practices -- ISO 14000 -- Sustainable development.
Author: Roger L. Burritt
Publisher: Springer Science & Business Media
ISBN: 9400713908
Category : Science
Languages : en
Pages : 388
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Book Description
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’.
Author: J. F. C. Friend
Publisher: Capstone
ISBN:
Category : Business & Economics
Languages : en
Pages : 94
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Book Description
Author: Stefan Schaltegger
Publisher: Springer Science & Business Media
ISBN: 1402089139
Category : Business & Economics
Languages : en
Pages : 500
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Book Description
Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production – reduced costs and fewer environmental impacts through the reduced use of materials – environmental management accounting (EMA) is a necessary information management tool. Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.
Author: M.D. Bennett
Publisher: Springer Science & Business Media
ISBN: 9401001979
Category : Technology & Engineering
Languages : en
Pages : 317
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Book Description
This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.
Author: Di Soutter
Publisher:
ISBN:
Category : Environmental auditing
Languages : en
Pages : 108
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Book Description
Author: Noredah Abdul Rahman
Publisher:
ISBN:
Category : Environmental auditing
Languages : en
Pages : 208
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Book Description
Environmental management accounting (EMA) has become an important management accounting tool due to its ability to provide accurate and relevant information pertaining to the environmental impact of the various activities of organizations. Many studies have been performed on EMA to examine various aspects, for example, implementation, measurement of environmental costs, link with information system and factors contributing to its adoption. However, the majority of the studies were performed on business organizations. The study on EMA in the services industry, particularly institutions of higher learning, is still lacking. The institutions of higher learning, with a large population and various activities, can have a substantial impact on the environment. Therefore, it is equally important to study EMA in the institutions of higher learning. The ability of EMA to provide relevant information pertaining to the environmental impact can enable the impact to be managed more effectively and possibly lead to cost savings. The current study, therefore, attempts to fill the gap by looking into EMA adoption in IIUM, one of the public universities in Malaysia. There are four objectives to the study. These are to assess the level of awareness of the university staff on environmental management, environmental accounting (EA) and EMA, to assess the need for the environmental cost information, to assess the extent of EMA implementation by the university and the perception of how the university should move forward in relation to the issues of EA and EMA. The theory used is the social issue lifecycle theory. The study uses a case study as the research method. The results reveal that there is a moderate level of awareness among the staff on EA and EMA. Staff indicate that they need the environmental cost information, both currently and in the future. Only minimal adoption of EMA by the university and staff has high perception that the university should disclose environmental information to the internal users.
Author: United Nations. Division for Sustainable Development
Publisher: United Nations Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 98
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Book Description
Recent years have seen increasing pressures and incentives for the adoption of cleaner production processes and pollution prevention measures by industry emerging from both inside and outside of commerce. Internally the driver is to reduce the producers costs associated with waste and compliance with regulations. Externally the corporate environmental performance is increasingly scrutinised by investors, regulatory bodies, and the public at large. Some enterprises are reviewing and changing their management procedures in order to measure more accurately the costs of environmental impacts and the benefit of environmental protection. With increasingly tough environmental protection policies come steadily increasing business costs. Conventional managerial accounting systems do not adequately identify these costs, thereby complicating or preventing actions to reduce them. Environmental managerial accounting (EMA) covers a variety of techniques for identifying and measuring the full range of environmental costs. While managerial accounting systems are traditionally viewed as matters internal to a business, the potential public benefits that can result from their widespread adoption by corporations provide an incentive for an active government role in promoting such systems. This report presents the considerations from a series of United Nations sponsored expert meetings on how governments might promote and advance EMA.
Author: Dina Wahyuni
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Increased public green awareness has encouraged business to consider environmental effects of their activities and also to take environmental matters into decision making. This paper addresses this concern by discussing environmental management accounting (EMA) as a means to separately identify, quantify, analyze and interpret corporate environmental aspects. EMA technique outlined in this study was initially set up by the United Nations Divisions for Sustainable Development (UN DSD). It focuses on technique to quantifying corporate environmental expenditures or costs for the purpose of better controlling and benchmarking. Meanwhile external costs for which firms do not legally responsible are not calculated. In addition, EMA techniques for costing analysis, investment evaluation and performance measurement also presented. EMA has been acknowledged to deliver many benefits to the users. Cost saving, better product pricing, optimal use of resources, innovation, cleaner production, increased shareholder value and improved reputation, including green public profile are potential benefits noted in literature's to date. Some case studies to date examining the benefits of EMA are also presented in this study.
