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Implementing Environmental Management Accounting: Status and Challenges

  • Book
  • © 2005

Overview

Editors:
  1. Pall M. Rikhardsson

    1. The Aarhus School of Business, Aarhus, Denmark

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  2. Martin Bennett

    1. University of Gloucestershire Business School, Cheltenham, UK

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  3. Jan Jaap Bouma

    1. Erasmus University, Rotterdam, The Netherlands

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  4. Stefan Schaltegger

    1. Centre for Sustainability Management (CSM), University of Lüneburg, Germany

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  • Knowledge of company practices
  • Overview over conceptual developments within EMA
  • Knowledge of country specific experiences in promoting and implementing EMA
  • Includes supplementary material: sn.pub/extras

Part of the book series: Eco-Efficiency in Industry and Science (ECOE, volume 18)

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Table of contents (17 chapters)

  1. Front Matter

    Pages i-vii
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  2. Introduction

    • Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma, Stefan Schaltegger
    Pages 1-16

  4. Exploring EMA Implementation Issues

    1. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting

      • Marcus Wagner
      Pages 105-122

    2. Environmental Risk Management and Environmental Management Accounting — Developing Linkages

      • Roger L. Burritt
      Pages 123-141

    3. Using Software Systems to Support Environmental Accounting Instruments

      • Claus Lang, Daniel Heubach, Thomas Loew
      Pages 143-168

    4. Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services

      • Tuula Pohjola
      Pages 169-192

    5. Implementing Environmental Cost Accounting in Small and Medium-Sized Companies

      • Natalie Wendisch, Thomas Heupel
      Pages 193-205

    6. Environmental Management Accounting in Small and Medium-Sized Enterprises

      • Alessia Venturelli, Aldo Pilisi
      Pages 207-235

  5. National Experiences in Implementing EMA

    1. Environmental Accounting Guidelines and Corporate Cases in Korea

      • Byung-Wook Lee, Seung-Tae Jung, Jeong-Heui Kim
      Pages 239-255

    2. Environmental Management Accounting: Current Practice and Future Trends in Argentina

      • Graciela María Scavone
      Pages 257-277

    3. Environmental Management Accounting in the Framework of EMAS II in the Czech Republic

      • Jaroslava Hyrslová, Miroslav Hájek
      Pages 279-295

    4. The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh

      • Abdul Hannan Mia
      Pages 297-320

    5. Environmental Management Accounting Practices in Japan

      • Katsuhiko Kokubu, Eriko Nashioka
      Pages 321-342

    6. Environmental Management Accounting Pilot Projects in Costa Rica

      • Christine Jasch, Myrtille Danse
      Pages 343-364

  6. Back Matter

    Pages 365-374
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Keywords

About this book

This is the third volume in the Environmental Management Accounting Network (EMAN) series of selected refereed papers on environmental management accounting drawn primarily from papers presented at EMAN-Europe's annual c- ferences. Most of the papers in this volume were ?rst presented at the 6th EMAN- Europe Annual Conference at the Aarhus School of Business, Denmark, on 23-24 January 2003. The focus of the conference and the papers presented was on implementation of Environmental Management Accounting. That is to say what challenges there are in getting EMAto work in companies, how governments are promoting EMAand how EMA can be supported by for instance IT. From the papers in this volume it can be seen that EMAis becoming more established as a ?eld of practice as well as an a- demic endeavour. EMA is no longer the sole interest of large multinational c- panies but is being adopted by SMEs as well as being promoted by various gove- ment agencies. EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar interests, and by organising regular events for the dissemination and exchange of news and ideas. EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers grounded in the relevant literature and with reference to theory as appropriate.

Editors and Affiliations

  • The Aarhus School of Business, Aarhus, Denmark

    Pall M. Rikhardsson

  • University of Gloucestershire Business School, Cheltenham, UK

    Martin Bennett

  • Erasmus University, Rotterdam, The Netherlands

    Jan Jaap Bouma

  • Centre for Sustainability Management (CSM), University of Lüneburg, Germany

    Stefan Schaltegger

About the editors

Members of the EMAN Network. Universities and similar institutions teaching/researching either/both environmental management and/or accounting and financial management. Environmental managers, professional accountancy institutes, environmental policy makers in government and regulatory bodies.

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