Environmental management accounting (EMA) as the next step in the evolution of management accounting

Why should organizations and accountants care about environmental issues? Environmental performance and disclosure pressures from the supply chain, finance providers, regulatory agencies, and other stakeholders result in ever-increasing environment-related costs for organizations, but there is also an increasing recognition of the potential monetary benefits of improved environmental performance. There is also growing consensus that traditional accounting practices do not adequately provide the information required for environmental management and the strategic decisions related to it.Environmental Management Accounting (EMA) has been promoted by the Working Group on EMA of the United Nations Division for Sustainable Development UN DSD EMA WG and the publications commissioned by it [UNDESA/DSD, 2001. United Nations Division for Sustainable Development. Environmental Management Accounting, Procedures and Principles. United Nations Publications, New York/Geneva, http://www.un.org/esa/sustdev/sdissues/technology/estema1.htm; UNDESA/DSD, 2002. United Nations Division for Sustainable Development. Environmental Management Accounting: Policies and Linkages. United Nations Publications, New York/Geneva, http://www.un.org/esa/sustdev/sdissues/technology/estema1.htm]. Recently, IFAC has published a guidance document on EMA [International Federation of Accountants (IFAC), 2005. International Guidance Document of EMA. IFAC, New York, http://www.ifac.org] that will further promote its application among accountants.This special issue of the Journal of Cleaner Production on EMA focuses on this methodological background as well as upon experiences from case studies from Australia, Austria, Argentina, Canada, Japan and Lithuania.     

How to perform an environmental management cost assessment in one day

The article provides definitions for environmental accounting and environmental management accounting based on the approach developed for the United Nations Division of Sustainable Development UN DSD/DESA. It presents the basic framework for assessing corporate environmental costs as well as materials flows (including energy and water) and their costs. The paper is based on experiences from applying the UN DSD EMA framework in company workshops and case studies mainly in Austria. It especially describes how to check for data consistency within different information systems, like the list of accounts, stock management, production planning and process engineering. Common hurdles for obtaining data from different information systems are described and solutions for improved consistency of data in an organization are presented. It provides a detailed example of an assessment in a brewery in the excel tool developed to assist in the application of the UN DSD EMA approach.     

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.     

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.     

Environmental management accounting as a reflexive modernization strategy in cleaner production

Understanding the material purchase value of wastes and emissions and related processing costs is the essential contribution of an Environmental Management Accounting methodology proposed by a United Nations expert working group organised through the Division for Sustainable Development (UNDSD). Tracing costs and benefits according to this UNDSD methodology, considered as a “reflexive” modernization strategy in this article, sheds new light on cleaner production initiatives for corporate sustainability. Information on the first category of costs, waste and emission treatment, is generally the most accurate. Information on the second category, prevention and environmental management costs, is more difficult to determine because this category overlaps with, or is confused with, the first category of costs. Data for the two novel and innovative cost categories of the material purchase value of waste and emissions and related processing costs are even harder to obtain. Frequently, the costs are either hidden in overhead accounts or are not recorded because they are not required in conventional accounting systems. The outcome is that companies, even though they may profess otherwise, have very little knowledge about their full environmental costs, cost saving opportunities, or how best to achieve cleaner production initiatives to promote corporate sustainability. A more systematic application of the UNDSD EMA methodology would provide a better record of costs and act as a catalyst in promoting cleaner production processes. This application inevitably requires “reflexive institutions” including “reflexive corporations”, that is, corporations with the capacity to examine the side effects of their operations as modernization rebounds upon them.     

Environmental management accounting applications and eco-efficiency: case studies from Japan

This paper explores the links between environmental management accounting and measures of eco-efficiency in Japanese business. Environmental management accounting is a relatively new environmental management tool initially designed to trace and track environmental costs and physical environmental flows. In the paper, first, the recent development of environmental management accounting is considered; second, the links between environmental management accounting and eco-efficiency measurement are examined. Recent case studies in environmental management accounting from Japan are used as a basis for the analysis. It is concluded from the analysis that the practice of linking eco-efficiency measurement with environmental management accounting information is underutilised, diverse and in need of further promotion if EMA is to help Japanese business move production processes and consumption of its products towards sustainability.     

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.     

余杭区环评市场质与价的博弈关系分析

随着《环评法》的颁布实施,环评市场不断扩大,本文针对杭州市余杭区环评价格高低有错、环评质量良莠不齐的现象,分析了环评机构间的环评价格博弈关系、环评机构与环保管理部门间的环评质量博弈关系,并指出环保管理部门适当融入到环评市场中有利于突破＂囚徒困境＂及＂小偷与守卫＂博弈,引导环评市场健康、有序发展。     

环境会计在环保项目财务分析中的应用

环境会计是研究经济发展与环境资源之间的关系,计量、记录环境污染、环境防治、开发、利用的成本费用,并对企业经营过程中对社会环境的维护和开发形成的效益进行合理计量与报告,综合评估环境绩效及环境活动对企业财务成果影响的一门新兴会计学科,它是进行环境保护经济评估的理论基础.以一钢铁公司的污水处理项目为实例,介绍了环境会计在环保项目财务分析中应用的基本方法,尤其是包括常规成本、负债性成本和环境成本在内的生命周期成本的计算方法,可确定环保项目的成本与收益,为同类型项目的财务评价提供参考.运用环境会计的理论和实践,进行环保项目财务分析,目的明确,方法简便可行,操作性强,对于环保项目财务评价及投资决策,具有较高的实用价值.     

我国稀土资源开发利用的环境成本及空间差异特征

稀土开发利用环境成本核算对于我国稀土定价机制改革具有重要参考价值.利用污染普查中的典型企业、稀土年鉴等多种数据源,基于环境治理成本法,核算了2013年我国三大稀土矿区冶炼污染物产生量及环境治理成本（注:涉及"全国"的各要素范围均未包含港澳台地区）,并分析了其空间分布特征.结果表明:① 我国稀土冶炼污染物空间分布特征为北方包头混合型稀土矿以大气污染为主,南方离子型稀土矿以水污染为主,尤其是氨氮污染严重. ② 2013年,我国稀土冶炼环境成本总计为28729×104元,其中废水、废气和固体废物的环境成本分别为49.8%、19.0%和31.2%.我国稀土冶炼环境成本92.9%集中在北方轻稀土矿区,7.1%在南方离子型稀土矿区. ③ 我国稀土冶炼环境代价高,尤其是北方轻稀土矿.包头混合型矿单位稀土氧化物冶炼的环境成本为4135元/t,占氧化铈和氧化镧市场价格的38.8%和41.4%左右,南方离子型稀土矿单位稀土氧化物冶炼的环境成本为2824元/t,占氧化钇市场价格10.9%.      

环保投资和环保产业的国民经济影响作用研究

利用联合国SEEA中关于环保核算的基本理论及方法构建了环保产业外部化的投入产出表,并采用投入产出模型定量分析环保投资对国民经济的贡献作用以及环保产业的波及影响。实证结果表明:环保投资对GDP有较好带动作用,单位投资的拉动系数为1.41,占当年GDP的2.29%;环保产业的影响力系数均大于感应度系数,说明环保产业对国民经济增长的拉动作用大于同比例国民经济对环保产业的推动作用,环保产业已从收入导向型和经济拉动模式逐渐向经济带动模式转变。     

适应性环境管理模式在大型赛事筹备中的应用（上）——管理模式构建

针对我国环境保护行政管理存在的直线式管理、缺乏弹性等问题,将适应性管理的理论和方法引入环境管理领域,提出适应性环境管理的概念和管理模式,通过构建基于AHP（层次分析法）的适应性环境管理绩效评估体系,在环境管理中对各项任务进行跟踪管理和绩效评估,反馈于阶段性目标的制定,从而灵活调整工作方案,最大限度地降低环境管理中的不确定性,保证环境管理总目标的达成.     

浅析环保企业执行建造合同准则存在的问题及对策

随着国家对环境保护的重视,环保企业近年来迅速发展已成为一个新兴的朝阳产业,如何规范污水处理工程建设中建造合同的会计核算已成为每一个环保企业必须面对的问题。本文对环保企业在执行《企业会计准则第15号―建造合同》中存在的问题进行了细致的分析,并提出了一些解决对策,使环保企业执行建造合同准则能得以顺利实施。     

The environmental monitoring of large international companies. How and what is monitored and why

Monitoring is critical for environmental management. Environmental management decisions are dependent on monitoring; the same holds for reporting for legal purposes and reporting the environmental performance of the company. For improvement-based environmental management, an extensive monitoring system is needed. Such monitoring should be partly physical and partly financial. The core of physical monitoring should consist of materials accounting based on a mass balance of inputs and outputs of plants and measurements of releases. Financial monitoring should be focused on integrating all environmental costs into product costs. The aim of this survey is to find out how and what is actually monitored and why companies are conducting environmental monitoring. To address these issues investigations were carried out using structured interviews in seven large internationally operating companies. We found that legislation is the main reason for monitoring releases. The frequency of monitoring and which materials are monitored are also mainly dependent on legislation. None of the companies in our survey is using the extensive monitoring system needed for improvement-based environmental management. The financial part of the monitoring system was the least developed, but also the physical part showed many deficiencies. High uncertainties are possible in the results of monitoring. The companies studied have no comprehensive policy as to monitoring environmental costs and integrating these costs into product costs. The companies studied are monitoring environmental management system results infrequently. Accounting materials in order to determine a mass balance is not executed by the companies studied. Audits should be part of the monitoring program. All of the companies studied have regular audits. The audits are used mainly by most of the companies to control the working of the environmental management system.     

典型复合包装的全生命周期环境影响评价研究

采用生命周期评价法研究了牛奶纸塑铝复合包装的全生命周期环境影响,并与塑料包装的环境影响进行比较评价.通过现场和资料调研的方式获得整个生命周期的能量物质的输入输出和环境外排的数据.结果表明,纸塑铝复合包装和塑料包装的环境影响值分别为5.225, 4.670Pt,在整个生命周期中,环境影响比重最大的是原材料获取阶段,两者均在80%左右.塑料包装在化石资源消耗方面是纸塑铝复合包装的2倍多,由于化石资源消耗是不可再生的,因此其对环境的影响无法通过相关途径降低.纸塑铝复合包装的环境影响较大的原因是其尚未得到很好的回收再生利用,通过发展铝塑分离再生技术和提高纸塑铝复合包装回收率可以降低其环境影响.     

建设项目竣工环境保护验收中问题分析研究

建设项目竣工环境保护验收的重要性越来越明显,验收监测是环保验收过程中最基础和最关键的一步,此阶段主要考察环保设施建设和运行情况,监测结果是管理部门评判的依据。本文结合工作,从技术层面(生产工况、清净下水和监测点位布设等)和管理层面(资料收集和整理、排污收费依据和时效性等)分析了验收监测中常见问题,对其中部分问题提出建议:部分项目可针对主要生产工段和主要产品进行考核其生产负荷。文中同时介绍了江苏省环境监测中心在环保验收方面的新做法。     

基于环保投资特征的广西环境保护问题研究

以2004年-2014年中国环境统计年鉴和广西年鉴数据为基础,分析了广西环保投资水平、规模、结构、增长速度等特征,并剖析广西环保投资存在的问题.结果表明,2004年-2014年广西环保投资规模呈增加趋势,占GDP的比例低于全国平均水平,存在环保投资不足、增速与GDP速度不匹配、投资结构不合理等问题.建议应完善环保投资机制,调整环保投资核算体系,优化环保投资结构以及建立多元机制提高环保投资效率,确保环保投资与社会经济发展水平相适应.     

内蒙古草原生态环境治理的国际合作思路

内蒙古草原面积巨大,占全国草原总面积的1/3,其草原生态环境不仅与国家生态安全紧密相连,而且对周边国家的气候、环境也会产生重大影响。本文从国际法视角出发,根据国际合作原则,依据《京都议定书》清洁能源机制,提出了内蒙古草原生态治理的国际合作思路。一要依托联合国及联合国环境规划署,开展更为广泛的环保合作项目;二要依托国际社会各种环境保护组织和环境合作机构,在《联合国气候框架公约》和《京都议定书》等国际法框架内,全面开展环境外交,寻求国际社会的多方合作;三要依托内蒙古绿色食品贸易,与环境大国展开国际合作;四要依托内蒙古绿色能源基地的建设,寻求国际合作,希望本文能对政府部门制定草原生态治理规划时有所启迪和帮助。     

联合国环境规划署（UNEP）的角色演进

环境问题是全球性问题,应对环境问题的需要催生了联合国环境规划署。其是联合国系统内最早成立的专门处理环境问题的机构,且为在全球层面上处理环境问题作出了重要贡献。自1972年成立以来,以里约会议为分界点,联合国环境规划署的发展可分为两个阶段,其在这两个阶段的发展状况有所不同。UNEP成立以来为世界环境保护事业做了很多努力,取得了可喜的成绩,但是世界环境恶化的趋势并没有得到遏制,国际环境管理体制存在着诸多的问题,UNEP面临着巨大的挑战和新的机遇。     

深圳市开展创建"全国环境优美乡镇"工作评析

国家环境保护总局号召开展的创建"全国环境优美乡镇"工作,是改善区域环境质量的重要手段,是加强生态保护的重要载体.深圳市环境保护局高度重视并积极组织开展创建活动,通过采取组织发动,积极引导,分解任务,责令进行污染整治,敦促生态建设等系列措施,使葵涌等8个镇获"全国环境优美乡镇"称号,占全国总数的近1/5.创建工作已在提高环境意识、加快基础设施建设、加强环保基层队伍建设、开展清洁生产、促进招商引资等方面取得成效,为促进地方经济社会与环境保护协调,全面、可持续发展发挥了重要作用.