Environmental Management Accounting for Cleaner Production

Part I: Introduction and Structure.- 1. Environmental Management Accounting (EMA) as a Support for Cleaner Production.- Part II: EMA in Cleaner Production – Theories and Models.- 2. Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method.- 3. Estimating Environmental Impact in the Early Stages of the Product Innovation Process.- 4. Unravelling the Impacts of Supply Chains – A New Triple-Bottom-Line Accounting Approach and Software Tool.- 5. Life-Cycle Based Sustainability Assessment of Products.- 6. Environmental Statements on the Internet - From a Mere EMAS Requirement to an Online Environmental Communication Tool.- 7. Phenomenological Model of Cleaner Production.- Part III: EMA Support for Cleaner Production – Case studies.- 8. Using EMA to Benchmark Environmental Costs – Theory and Experience from Four Countries through the UNIDO TEST Project.- 9. Sustainable Development in the South African Mining Industry: The Role of Cleaner Production and EMA.- 10. Environmental Management Accounting in the Metal Finishing Industry.- 11. Chemical Management Services: Safeguarding Environmental Outcomes.- Part IV: Recent Conceptual Developments in EMA and New Areas.- 12. The Development of Environment Management Accounting: An Institutional View.- 13. Does Corporate Environmental Accounting Make Business Sense?- 14. An Environmental Accounting Model for a Natural Reserve.- 15. Measurement and Recognition of Wildlife in the Financial Statements of Public Sector Entities: A South African Perspective.- 16. Environmental Management Accounting and Environmental Accountability within Universities: Current Practice and Future Potential.- 17. The IFAC International Guidance Document on Environmental Management Accounting.- Part V: International EMA Developments and Surveys.- 18. Environmental Performance Indicators – KeyFeatures of Some Recent Proposals.- 19. The Need for Standardised Disclosure on Climate Risk in Financial Reports: Implications from the JICPA Reports.- 20. Environmental Management Accounting Practices in Japanese Manufacturing Sites.- Part VI: Case studies in EMA.- 21. Waste Reduction Program Based on IFAC’s EMA Guideline in Danisco A/S.- 22. Implementing Materials Flow Cost Accounting in a Pharmaceutical Company.- 23. Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminium Sunndal, Norway.- 24. Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution.- Part VII: Success Factors in Implemention.- 25. Evaluating Management Accounting from a User Perspective: A Study of the Environmental Accounting System of the Environment Agency in England and Wales.- 26. An Empirical Examination of the Role of Environmental Accounting Information in Environmental Investment Decision-Making.- 27. Success Factors in Developing EMA – Experiences from Four Follow-Up Case Studies in Finland.- Index.