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Perspectives in the Development and Application of Environmental Management Accounting

Contents

1 Introduction

2 Introduction to EMA

3 Developments in EMA research

• 3.1 Method
• 3.2 Environmental costs
  • 3.2.1 Definition of environmental costs
  • 3.2.2 Recording environmental costs
• 3.3 Cases and practical problems
• 3.4 Development of EMA systems in practice
• 3.5 Sustainability management accounting
• 3.6 Standards and initiatives by the authorities
• 3.7 Summary

4 Best practice experience

• 4.1 Methods
• 4.2 Ericsson - Sweden
  • 4.2.1 Use of EMA
  • 4.2.2 Implementation of EMA
  • 4.2.3 Results
• 4.3 Eurobodalla Shire Council - Australia
  • 4.3.1 Use of EMA
  • 4.3.2 Implementation of EMA
  • 4.3.3 Results
• 4.4 BAA, Heathrow - UK
  • 4.4.1 Use of EMA
  • 4.4.2 Implementation of EMA
  • 4.4.3 Results
• 4.5 Wessex Water - UK
  • 4.5.1 Use of EMA
  • 4.5.2 Implementation of EMA
  • 4.5.3 Results
• 4.6 AWG Plc. - UK
  • 4.6.1 Use of EMA
  • 4.6.2 Implementation of EMA
  • 4.6.3 Results
• 4.7 Schott - Germany
  • 4.7.1 Use of EMA
  • 4.7.2 Implementation of EMA
  • 4.7.3 Results
• 4.8 BASF - Germany
  • 4.8.1 Use of EMA
  • 4.8.2 Implementation of EMA
  • 4.8.3 Results
• 4.9 Summary
  • 4.9.1 Application of EMA
  • 4.9.2 Implementation of EMA
  • 4.9.3 Results
  • 4.9.4 Best practice at enterprises regarding research

5 The relationship between EMA and the annual report

• 5.1 Introduction to the annual report
• 5.2 The purpose of the annual report
• 5.3 The parts of the annual report
• 5.4 Requirements for environmental information in the annual report
  • 5.4.1 Reporting in accordance with section 99(2)
  • 5.4.2 Reporting in accordance with section 99(1), no. 4
  • 5.4.3 Other aspects regarding users of accounts
• 5.5 Relationship between EMA and the annual report
• 5.6 EMA and the annual report's control function
• 5.7 EMA and the annual report's forecast function
  • 5.7.1 Investments and EMA
  • 5.7.2 EMA and risks of impacting the financial position
  • 5.7.3 Summary

6 Bibliography

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Version 1.0 Februar 2006, © Danish Environmental Protection Agency