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Perspectives in the Development and Application of Environmental Management Accounting

6 Bibliography

Fourth annual accounts directive: Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies, Official Journal L 222 , 14/08/1978 P. 0011 - 0031

International Federation of Accountants (2005): International Guidance Document on Environmental Management Accounting.

Melchiorsen & Mogensen (2004): Anne Søgaard Melchiorsen & Birgitte Mogensen, Miljøøkonomistyring i danske virksomheder, Arbejdsrapport fra Miljøstyrelsen Nr. 11, 2004

Modernisation directive: Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings (Text with EEA relevance)

Seventh annual accounts directive: Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts

United Nations Division for Sustainable Development: Environmental Management Accounting: Procedures & Principles (2001)

The Danish Financial Statements Act: Act on Commercial Enterprises' Presentation of Financial Statements, etc.

EMAN-publications (references in chapter 3):

Implementing Environmental Management Accounting: Status and Challenges (to be published in 2005), P. Rikhardsson, M. Bennett, J.J. Bouma and S. Schaltegger (eds.)

1. P. Rikhardsson, M. Bennett, J.J. Bouma and S. Schaltegger
   Environmental Management Accounting or Managerial Fad?
2. R.L. Burritt
   Challenges for Environmental Management Accounting
3. S. Schaltegger and M. Wagner
   Current Trends in Environmental Cost Accounting – and its Interaction with Eco-Efficiency Performance Measurement and Indicators
4. P. Cerin and S. Laestadius
   Environmental Accounting Dimensions: Pros and Cons of Trajectory convergence and Increased Efficiency
5. D. Osborne
   Prospects for Radical Changes in Diffusion and Adoption of Environmental Management Accounting
6. M. Wagner
   Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting
7. R.L. Burritt
   Environmental Risk Management and Environmental Management Accounting – Developing Linkages
8. C. Lang, D. Heubach and T. Loew
   Using Software Systems to Support Environmental Management Instruments
9. T. Pohjola
   Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services
10. N. Wendisch and T. Heupel
    Process-based Environmental Cost Accounting for Small and Medium-sized Companies
11. A. Venturelli and A. Pilisi
    Environmental Account Systems in Small and Medium-sized Enterprises. How to adapt existing Accounting Systems to EMA Requirements
12. B.-W. Lee, S.-T. Jung and J.-H. Kim
    Environmental Accounting Guidelines and Corporate Cases in Korea: Implication for Developing Countries
13. G.M. Scavone
    Environmental Management Accounting: Current Practice and Future Trends in Argentina
14. J. Hyrslova and M. Hájek
    Environmental Management Accounting in the Framework of EMAS II in the Czech Republic
15. A.H. Mia
    The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh
16. K. Kokubu and E. Nashioka
    Environmental Management Accounting Practices in Japan
17. C. Jasch and M. Danse
    Environmental Management Accounting – Pilot Projects in Costa Rica

Environmental Management Accounting – Purpose and Progress (2003), M. Benneth, P. Rikhardsson and S. Schaltegger (eds.)

1. M. Benneth, P. Rikhardsson and S. Schaltegger
   Adopting Environmental Management Accounting: EMA as a Value-adding Activity
2. F. Figge, T. Hahn, S. Schaltegger and M. Wagner
   The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management
3. T. Loew
   Environmental Cost Accounting: Classifying and Comparing Selected Approaches
4. P. James
   The Professionalisation of Environmental and Social Reporting – What has it Achieved?
5. C. Jasch
   Austrian Pilot Projects on Environmental Management Accounting Following the UN DSD EMA Methodology
6. K. Kokubu, E. Nashioka, K. Saio and S. Imai
   Two Governmental Initiatives on Environmental Management Accounting and Corporate Practices in Japan
7. C. Thy
   The Danish Green Accounts: Experiences and Internal Effects
8. A. Schram
   Environmental Management Accounting, Eco-Efficiency Profiles and Effluent Charges for Costa Rican Coffee Mills
9. R.L. Burritt, S. Schaltegger, K. Kokubu and M. Wagner
   Environmental Management Accounting for Staff Appraisal: Evidence from Australia, Germany and Japan
10. D. Collison, R. Clark, J. Barbour, A. Buck, R. Fraser, B. Lyon, A. Magowan and A. Sloan
    Environmental Performance Measurement through Accounting Systems: A Survey of UK Practice
11. S. Seuring
    Cost Management in the Textile Chain: Reducing Environmental Impacts and Costs for Green Products
12. J.J. Bouma and A. Correljé
    Institutional Changes and Environmental Management Accounting: Decentralisation and Liberalisation
13. A. Pilisi and A. Venturelli
    Introducing Environmental Management Accounting into Small and Medium-sized Enterprises
14. A. Venturelli and A. Pilisi
    EMA in SME's: Ten Italian Case Studies
15. T. Heupel and N. Wendisch
    Green Success: Process-based Environmental Cost Accounting – Implementation in SME's in Germany
16. M. Wagner
    The Influence of ISO 14001 and EMAS Certification on Environmental and Economic Performance of Firms: an Empirical Analysis
17. K. Schuijt
    Economic Valuation of the Environment: an Institutional Perspective

Environmental Management Accounting: Informational and Institutional Developments (2002). M. Bennett, J.J. Bouma and T. Wolters (eds.)

1. M. Bennett, J.J. Bouma and T. Wolters
   The Development of Environmental Management Accounting: General Introduction and Critical Review
2. R.L. Burritt, T. Hahn and S. Schaltegger
   An Integrative Framework of Environmental Management Accounting
3. C. Jasch
   Environmental Management Accounting Metrics: Procedures and Principles
4. J.-D. Kim
   A Guideline for the Measurement and Reporting of Environmental Costs
5. M. Strobel and C. Redmann
   Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials
6. T. Orbach and C. Liedtke
   Resource-Efficiency Accounting
7. W. Scheide, S. Enzler and G. Dold
   Efficient Eco-Management Using ECO-Integral – How to Save Costs and Natural Resources at the Same Time
8. G. Jürgens
   Materials Flow Management Based on Production Data from ERP Systems
9. R.A. Thurm
   “Counting what Counts' – Raising Transparency through Environmental Management Accounting at Siemens
10. P.M. Rikhardsson and L. Vedsø
    The Danish Environmental Management Accounting Project: An Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems
11. H. Krasowski
    Life Cycle Engineering
12. K. Kokubu and T. Kurasaka
    Corporate Environmental Accounting: A Japanese Perspective
13. B.-W. Lee, S.-T. Jung and Y.-O. Chun
    Environmental Accounting in Korea: Cases and Policy Recommendations
14. S. Schaltegger, T. Hahn and R.L. Burritt
    Government Strategies to Promote Corporate Environmental Management Accounting
15. D. Osborne
    Looking for Knowledge Management in Environmental Accounting
16. M.F. Reyes
    The Greening of Accounting: Putting the Environment onto the Agenda of the Accountancy Profession in the Philippines
17. E. Günther and A. Sturm
    Environmental Performance Measurement
18. T. Wolters and M. Danse
    Towards Sustainability Indicators for Product Chains. With special reference to an international coffee chain
19. T. Loikkanen and J.-M. Katajajuuri
    Towards Transparent Information on the Environmental Quality of Products – LCA-based Data Production for the Finnish Foodstuff Industry
20. B. Montel
    Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System
21. S. Schaltegger and R.L. Burritt
    Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection
22. J.J. Bouma and M. van der Veen
    Wanted: A Theory for Environmental Management Accounting

Developing Eco-Management Accounting: An International Perspective (1999). J.J. Bouma and T. Wolters (eds.)

1. J.J. Bouma and T. Wolters
   Synopsis and Outlook
2. E. Willequet, I. de Beelde and M. de Clercq
   The Relation Between Environmental Costs and Cost-Management Accounting
3. J.J. Bouma and T. Wolters
   Eco-Management Accounting as an Emerging Field
4. M. Bennett and Peter James
   Making Environment Accounting Effective: Measuring Environmental Performance in Business
5. C. Jasch
   Manual for Environmental-Cost Accounting
6. G. Giraldi
   A Guideline for Accounting for Waste as a Business-Management Tool: Environmental Accounting from an Australian Perspective
7. A. van Heeren
   Management Accounting for Sustainable Development
8. R. Howes
   Accounting for Environmentally Sustainable Profits
9. D. Rubenstein
   Counting the Environment in

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Version 1.0 Februar 2006, © Danish Environmental Protection Agency