Miljøprojekt, 1068 – Perspektiver på udviklingen og anvendelsen af Environmental Management Accounting

Perspektiver på udviklingen og anvendelsen af Environmental Management Accounting

6 Litteratur

Fjerde regnskabsdirektiv: Rådets fjerde direktiv af 25. juli 1978 på grundlag af traktatens artikel 54, stk. 3, litra g) om årsregnskaberne for visse selskabsformer (78/660/EØF)

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

Moderniseringsdirektivet: Europa-Parlamentets og Rådets direktiv 2003/51/EF af 18. juni 2003 om ændring af direktiv 78/660/EØF, 83/349/EØF, 86/635/EØF og 91/674/EØF om årsregnskaber og konsoliderede regnskaber for visse selskabsformer, banker og andre penge- og finansieringsinstitutter samt forsikringsselskaber (EØS-relevant tekst)

Syvende regnskabsdirektiv: Rådets syvende direktiv af 13. juni 1983 på grundlag af traktatens artikel 54, stk. 3, litra g) om konsoliderede regnskaber (83/349/EØF)

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

Årsregnskabsloven: Lov om erhvervsdrivende virksomheders aflæggelse af årsregnskab m.v. (årsregnskabsloven)

EMAN-publikationer (referencer i kapitel 3):

Implementing Environmental Management Accounting: Status and Challenges (Udkommer i 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