Implementing Environmental Management Accounting: Status and by Pall M. Rikhardsson

By Pall M. Rikhardsson

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279-290. J. and Wolters, T. (1998), Management Accounting and Environmental Management: A Survey among 84 European Companies, Zoetermeer: EIM and Erasmus University. Boone, C. and Howes, H. (1996), Accounting for the Environment. CMA Magazine, June. L. (1997), Corporate Environmental Performance Indicators: Cost Allocation — Boon or Bane? Greener Management International, 17, (Spring): 89-100. L. and Cummings, L. (2002), Accounting for Biological Assets – The Experience of an Australian Conservation Company’.

3-4 Environmental management accounting is the way that businesses (Tellus Institute) account for the material use and environmental costs of their business. Materials accounting is a means of tracking material flows through a facility in order to characterize inputs and outputs for purposes of evaluating both resource efficiency and environmental improvement opportunities. Environmental cost accounting is how environmental costs…are identified and allocated to the material flows or other physical aspects of a firm’s operations.

And James, P. (1998d), The Cost of Waste at Zeneca. In: Bennett, M. and James, P. ) The Green Bottom Line: Current Practice and Future Trends in Environmental Management Accounting. Sheffield: Greenleaf Publishing, pp. 362-373. Bennett,iM. and James, P. (1998e), Life-cycle costing and Packaging at Xerox Ltd. In: Bennett, M. and James, P. ) The Green Bottom Line: Current Practice and Future Trends in Environmental Management Accounting. Sheffield: Greenleaf Publishing. M and Schaltegger, S. ) (2003), Environmental Management Accounting – Purpose and Progress.

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