Environmental management accounting in Lithuania: exploratory study of current practices,opportunities and strategic intents

There is a growing consensus among the Lithuanian policy makers, practitioners and industrialists that environmental policy must move from a reactive stance to a more proactive, sustainable development approach. As a result, many companies are increasingly interested in the application of economic incentives at least as supplements or reinforcements of environmental standards.The Institute of Environmental Engineering (EU Centre of Excellence in Sustainable Industrial Development (APINI – SID)) in 1992–2003 has been involved in introduction and implementation of preventive environmental strategy in industry in Lithuania and in other countries. In Lithuania, these efforts resulted in the implementation of more than 200 cleaner production innovations in more than 150 Lithuanian companies. It should be stressed that effective plant maintenance is becoming a higher priority to plant managers. It is important to ensure cost-savings, at all levels, that include maximizing productivity and implementing energy-saving approaches. Effective and efficient maintenance are not just desirable, but fundamental to profitable business operations. Therefore, central to the environmental view of sustainable development is the concept that economic and social systems are sub-systems of the global environment.APINI's experience shows that decision-makers at the company level often fail to recognize the economic values of natural resources as assets as well as the business and financial value of good environmental performance. Therefore, there is a need to upgrade the business decision-making process by including information on material flows and related costs to account for efforts of sustainable development [Staniskis JK, Stasiskiene Z. Promotion of cleaner production investments: international experience. Journal of Cleaner Production 2002;11(6):619–28. ISSN: 0959-6526, Elsevier Science]. Decisions are increasingly affected by environmental costs. Application of environmental management accounting (EMA), which integrates two of the main principles of sustainable development – environment and economics, can help to significantly improve corporate decision-making.EMA is becoming increasingly important not only for environmental management decisions and development of environmental management systems (EMS), but also for all types of routine management activities, such as product and process design, cost allocation and control, capital budgeting, purchasing, product pricing and performance evaluation.Companies, which use EMA as a part of integrated management system, are provided with accurate and comprehensive information for the measurement and reporting of environmental performance.This paper investigates the current state of EMA practices in Lithuanian SMEs that have already been or are being implementing EMS and which have implemented CP innovations. In this case, EMA is analysed as an innovative assessment and evaluation method of EMS and CP innovation's environmental impacts and economic benefits. It should be stressed, that there are obvious differences in case studies from different industries. However, review of the results shows that there are many similarities in what improvements can be suggested for environmentally concerned companies both in terms of environmentally sound operation and for reporting of environmental management accounting information.     

Toxics reduction in processes. Some practical examples

Toxics reduction aims at reduced releases of toxic substances. Toxics use reduction (TUR) has been advocated as a simple and effective method of reducing toxic pollution. Here we analyse five cases of process modifications given by companies as examples of toxics reduction. All of the companies mentioned environmental legislation as a reason for toxics reduction and three also mentioned legislation aimed at occupational health and safety as a reason. The methods used for process modification are different. Three stressed input substitution and one product reformulation. These four resulted in toxics use reduction. The fifth company modified the hazardous waste process from disposal to treatment of the waste. In two of the three cases where input substitution was performed, the risks shifted from toxic to inflammable. In two of the three cases where occupational health and safety legislation was mentioned as a reason for process modification, the working environment improved after process modification. In all cases there are still environmental and/or occupational risks after modification. In four of the five cases there were increases in costs. To reach toxics reduction, companies should develop a strategy, a program, goals and an evaluating procedure, the latter also intended to evaluate the risks.     

Pilot project on sustainability management accounting with the Styrian automobile cluster

The paper is based on a project with the Styrian automobile cluster in Austria and selected member companies. In six companies, the environmental management costs, as well as further costs for health and safety, risk management and other social issues were assessed. Less tangible items and external effects are addressed. Starting with the efforts to assess the financial effects of the sustainability performance indicators provided by the Global Reporting Initiative (GRI) for sustainability reporting, the UN DSD (United Nations Division for Sustainable Development) method for environmental management accounting (EMA) was enlarged by several other cost categories. This paper describes these and the experiences from the pilot projects.The two major cost drivers are the purchase costs of non-product output and the costs related to lost working days because of sick leave and accidents and the overtime pay to make up for these lost working days. The work of the Environmental Health and Safety (EHS) department helps to reduce these costs. The cost assessment scheme allows one to better understand the relationships between costs for treatment of undesired effects due to unimplemented protection measures and lost material purchase value in comparison to the prevention costs, which mainly consist of the internal management departments and related external consultants.The assessment of sustainability management costs is of interest for organisations, which already publish a sustainability report and want to more accurately assess the financial effects of such aspects addressed via EMA. It is also useful for small and medium sized companies, which use the assessment as a starting point to shape their (EHS) system. The main benefits are more accurate data and better arguments for investment appraisal or performance indicators as well as improved consistency of information and management systems that should help them to improve their environmental, social and economic performance.     

上市公司环境管理应注意的问题研究

随着公众环保意识的不断增强,上市公司环境行为日益受到关注,对上市公司的环境管理水平也提出了新要求。上市公司应配备专业环境管理队伍,完善并实施企业环境管理制度,在日常环境管理中应注意环境影响评价和“三同时”手续的办理,及时进行排污申报并办理排污许可证,制定并执行环境监测计划,保证环保设施稳定运行,确保污染物达标排放,妥善处理生产过程中产生的一般固废和危险废物,做好事故应急预案,避免出现环境污染事件,并根据相关要求开展清洁生产审核,进行环境信息公开。     

Environmental audits as a policy of state: 10 years of experience in Mexico

The Procuraduría Federal de Protección al Ambiente or PROFEPA was created to assist in the enforcement of Mexico's environmental legislation. The agency uses two strategies to enforce legislation: command–control, which includes inspections and penalties, and voluntary environmental audits. This paper analyses data generated during the first decade of administration of the voluntary program, the National Program of Environmental Audits (PNAA). In 2764 audits, Mexican companies invested US$2.155 billon, generating important investments to control pollution, independent of macroeconomic parameters and a market related to the economic transition of Mexico. At the same time, it produced positive consequences for the environment. The PNAA lost popularity among large companies until it was restructured in 2001, providing less industrial risk, but a stronger environmental orientation. With these changes, the PNAA attracted new industries, permitted better administration, and provided opportunities for companies and the government to measure the consequences of their activities on the environment. Risks and opportunities for the PNAA are discussed. Preliminary improvements concerning environment and workers safety are given.     

Environmental costs at a Canadian paper mill: a case study of Environmental Management Accounting (EMA)

An Environmental Management Accounting (EMA) framework is applied to the 2000 year-end financial report for the Mackenzie Paper Division paper mill owned and operated by Abitibi-Consolidated Inc. of Montreal, Quebec. A conventional reading of the obvious environmental costs from this financial report is Cdn$2,196,838. This figure is derived from an analysis of effluent treatment costs and other line item environmental costs. There is no “environmental account” category that breaks out either costs or the mass balance of inputs and outputs. For the most part, environmental costs are rolled up into overhead accounts such as administration, infrastructure and materials accounts.Application of the EMA framework is based on assigning environmental costs to one of four categories for which a tentative breakdown is as follows: (1) waste and emission treatment costs ($3,348,902); (2) prevention and environmental management costs ($270,109); (3) material purchase value of non-product output costs ($946,799); and (4) processing costs of non-product output ($2 92,943). There is also a category called Environmental Revenues, of which none were reported. Conservative estimates thus place the total environmental costs at $4,858,753.What is significant about this result is that the environmental costs under EMA are at least twice as much as would normally be reported. This supports the view that environmental costs are much higher than generally considered and makes it clear that many important environmental costs as well as benefits are “hidden” in other accounts. More studies of a similar design are required to confirm the validity of the EMA methodology reported here.     

Critical factors for implementing ISO 14001 standard in United States industrial companies

The purpose of this paper is to present the results of an empirical study carried out on a sample of certified industrial companies that operate in the United States, with the aim of identifying some of the critical factors for successful implementation of the ISO 14001 registration process. The paper reveals that it takes most of the companies between 8 to 19 months to obtain ISO 14001 certification. In addition, the ISO 14001 elements requiring the greatest effort are: identifying environmental aspects, environmental management system (EMS) documentation, training, EMS audits, operational control, environmental management program, objectives and targets, and document control. The survey also reveals that high certification cost and lack of other available resources are the greatest obstacles for implementing the ISO 14001 standard.     

Environmental reporting in a developing country: a case study on status and implementation in Malaysia

With the increase in awareness of environmental issues, the level of environmental disclosure and stakeholder demands for environmental information is increasing. New developments in the ISO 14000 standards also make it more evident that a company's environmental performance as well as its environmental reporting should be considered as strategic issues in business strategy. Especially for a developing country like Malaysia, many companies are under external pressures to improve their environmental performance.In this study, a review on the image and environmental disclosure, together with the challenges in environmental information management and a short case study are presented. Subsequently, the paper explores some of the strategic implications of environmental reporting as an important tool for improved environmental management.     

第三产业排污申报登记不足的原因及对策

第三产业排污申报登记是环境保护行政主管部门掌握污染源情况的一项重要法律手段。应从立法上规定预前申报制度并授予环境监理人员现场处置权等，环境保护行政主管部门和工商行政管理部门应同止办证，联合年检，以提高申报登记率。     

海洋塑料和微塑料管理立法研究

近年来,海洋微塑料污染问题已成为全球关注的热点。加强微塑料及其次生来源塑料垃圾的控制,是减少海洋微塑料污染的根本手段。为完善我国塑料和微塑料管理的立法工作,对国内外海洋塑料和微塑料管理立法的现状进行了调查研究。目前涉及塑料垃圾管理的立法较多,但针对性较弱;而关于微塑料管理的立法较少,且主要侧重于对化妆品中的塑料微珠的限制性规定。借鉴国际经验,建议我国在立法中尽快出台个人护理品中微塑料的限制性规定,在环境税中补充塑料垃圾税,完善塑料垃圾回收处理体系,完善海洋微塑料监测和评价体系,建立公众参与制度等。     

Promotion of cleaner production investments: international experience

Cleaner Production (CP) should be an essential part of any comprehensive environmental management system at an enterprise or national level. In many cases the adoption of CP improvements can reduce or even eliminate the need for end-of-pipe investments and therefore can have both environmental and economic benefits. Experience shows, that often companies having identified cost-effective and technically-feasible CP options, may still not be able to make necessary CP investment to realise the financial benefits and environmental advantages. Financing of CP projects varies among countries and types of the projects. Domestic and international efforts to strengthen environmental financing still face a number of serious obstacles, many of which are related to profound economic, political and social problems. The detailed evaluation of revolving fund establishment possibilities based on personal experience of the authors in Lithuania, Zimbabwe and Vietnam is presented in the paper.     

论排污权交易在中国的可行性

着重分析排污权交易理论上的可行性和在中国应值得注意的问题．虽然排污权交易可以节省费用，加速达标、刺激技术革新，并促进公平与效益的统一，但现行法规的束缚、市场条件的制约以及初始分配的权衡等要求在实践中应谨慎实施．     

试论环境监测报告的审核

环境监测报告的审核,是环境监测机构质量保证工作的最后环节.本文从审核程序、审核人员资质、审核内容等方面对报告的审核进行了阐述.     

Development of environmental management system in China's financial sector

The establishment of the environmental management system in the financial sector can be effectively promoted through the introduction of the environmental protection concept and its implementation by the financial sector. The impact of a sustainable development system on the sector is analyzed in this article from three aspects: environmental risk assessment, financing support for environmental protection projects, and financial services to environmentally friendly corporations and individuals. Influential factors on the development of the environmental management system in China’s financial sector are discussed from the perspective of various entities such as financial institutions, financial regulation authorities, environmental protection departments, corporations, and the public. It is pointed out that China’s financial sector is now in the transitional phase from a defensive attitude to a preventive attitude. Strengthening governmental guidance, the supervision of regulators as well as public awareness of environmental protection should be used to enhance the initiative in the development of the environmental management system in the Chinese financial sector.     

环境科研工作中的信息管理-以松华坝基础信息管理系统的建立为例

环境监测科研中资料信息的记录、收集和管理是环境监测科研课题的重要基础性工作。其中包括信息资源的系统性收集、分析整理和数据库建立、信息系统的集成设计。科研信息管理系统的建立可以使科研工作更加规范、实用和高效。     

深圳市排污收费系统的开发与研究

排污收费是环境保护工作中的重要内容,它直接体现了监管的力度和执法的效果。由于这项工作与其他业务部门,如建设项目审批、环境监督、环境监测、环境执法等部门联系密切,因而信息结构复杂。目前在我国投入使用的排污收费管理系统软件大多是FOXPRO数据库,难于实现收费信息共享。基于城市级环境信息管理系统的需求以及目前进行的污染物总量排污收费制度的试点,开发出一套WINDOWS环境采用SYBASE数据库的排污收费管理系统PWSF是十分必要的。      

中美环境执法与经济处罚的比较分析

对中美环境执法的制度背景、实施以及经济处罚三方面进行了对比,结果发现,中国的环境执法尚有诸多需要进一步改进和改善的地方.通过比较,为中国的环境执法提供了一些参考建议,包括加强环境法制建设、增强环境法律的可执行性,加强国家环境保护总局的监督、协调与执法能力,加强环境执法机构建设和提高违法经济处罚额度等.      

The potential of environmental regulation to change managerial perception,environmental management,competitiveness and financial performance

This research presents an overview of where the gaps in the literature exist in relation to the link between environmental regulation and proactive environmental management and competitiveness, and incorporates them in a whole model. Different papers have highlighted only partial aspects of these relationships. Specifically, this research evaluates the relationship between managerial perception and the different styles of environmental regulations – command-and-control versus voluntary norms – the mediator role of environmental management in the link between environmental regulations and competitiveness, the effect of competitiveness on financial performance, and the two-way relationship between proactive environmental management and financial performance. Finally, this paper uses statistical evidence to test and estimate causal relationships through a structural equation modelling of 208 firms affected by IPPC law in Spain. There is a lack of systematic statistical evidence on this topic in the literature, which mainly focuses on case studies. The results show that when environmental regulation stems from command-and-control legislation its influence on managerial perception and proactive environmental management is not significant. However, when environmental regulation stems from voluntary norms, its effects are positive. Moreover, investment in proactive environmental management contributes to increasing the competitiveness of the firm. Cost and differentiation competitive advantage have a positive impact on financial performance. Finally, the link between proactive environmental management and financial performance may follow different paths: (1) neither direct nor single, because it can depend on competitive advantage, and (2) direct, because there is a significant two-way relationship between these variables (proactive environmental management influences financial performance and financial performance influences proactive environmental management).     

化学品立法与环境保护

随着化学工业的快速发展,我国化学品的产量和贸易量呈逐年增加的趋势,因化学品所导致的环境污染也越来越严重.伴随着化学品贸易与环境管理的国际一体化趋势以及国内对环境保护的呼声越来越高,迫切要求建立、健全化学品环境管理法规.在对比分析了美国、欧盟、日本等发达国家或地区化学品立法特征的基础上,阐述了我国在化学品立法方面存在的缺陷,如预防预警、源头控制理念不足,缺乏优先管理和风险管理制度,监督管理环节薄弱,以及缺乏各部门之间协调配合的监督管理机制等;分析了我国化学品立法的必要性和紧迫性,提出了重点针对有毒有害化学物质进行管理的预防为主、源头控制、风险管理以及全过程管理的立法理念,并对立法管理对象以及需建立的管理制度和标准等主要内容提出了建议.      

Meeting lifelong learning needs by distance teaching – Clean technology

The role of education and training is increasingly implicit, if not explicit, in environmental legislation and in management system standards. The consequence of these pressures is that organisations must develop their personnel for continuous improvement in environmental performance. Continuing professional development is a lifelong activity that can be supported by distance learning. Some approaches to this are described including various electronic resources, but all emphasise the broad range of issues that come into environmental decision making. The approaches also reflect the growth in corporate environmental reporting and the disclosure of environmental performance indicators. Performance measures of different media are outlined, while the efficiency, especially in relation to energy use, makes distance learning an application of cleaner production principles.