Environmental Management Accounting Procedures and Principles
United Nations, Division for Sustainable Development Staff, Christine Jasch, United Nations. Expert Working Group on Improving the Role of Government in the Promotion of Environmental Management Accounting
UN, 2001 - Environmental auditing - 144 pages
The objective of this report is to define principles and procedures for Environmental Management Accounting (EMA). The focus is on techniques for quantifying environmental expenditures or costs as a basis for the development of national EMA guidelines and framework. This publication is intended to minimize the cost of introducing EMA systems by offering a set of principles and procedures for EMA based on commonly used and internationally accepted financial accounting methods. The intended users of these EMA procedures are national governments interested in establishing national EMA guidelines appropriate to their own countries' context and organizations seeking to install EMA systems for better controlling and benchmarking purposes.
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activities actual addition administrative allocation amounts analysis annual application assessment assets Auxiliary materials balance sheet basis calculated capital caused charges compared consistency contaminated corporate cost centres defined depreciation determination disposal earnings economic efficiency energy environmental costs Environmental Expenditure environmental management environmental performance environmental protection equipment estimated example expenditure expenses external factors Figure financial accounting flow cost accounting future important improvement indicators input Insurance interest internal investment liability loss maintenance Management Accounting material flow balance Material purchase value measures methods monitoring non-product output operating materials organization overhead packaging Personnel plants pollution possible potential prevention procedures processes production profit protection Provisions quantity raw materials recorded reduced relevant reporting requirements savings separate share shows Source specific step technologies turnover units waste and emissions wastewater