Challenges in internal environmental management reporting in Argentina |
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| Institution: | 1. Department of Medical Technology, Medical College, Hebei University of Engineering, Handan 056038, PR China;2. Department of Geriatrics, Department of Information, Handan Central Hospital, Handan 056001, PR China;3. Key Laboratory of Bio-resources and Eco-environment of the Ministry of Education, College of Life Sciences, Sichuan University, Chengdu 610064, PR China;1. US Environmental Protection Agency, Office of Research and Development, National Risk Management Research Laboratory, Cincinnati, OH 45238, USA;2. The Procter & Gamble Company, Global Product Stewardship and Product Supply, Cincinnati, OH 45224, USA;1. Centre for Operations and Supply Chain Research, Leeds University Business School, University of Leeds, UK;2. Economics Division, Leeds University Business School, University of Leeds, Leeds, LS2 9JT, UK;1. Universitat Politècnica de València, Pl. Ferrándiz y Carbonell, s/n 03801, Alicante, Spain;2. Universitat Politècnica de València, Camino de Vera, s/n E-46022, Valencia, Spain;1. Environmental Systems Analysis Group, Wageningen University, PO Box 47, 6700 AA, Wageningen, The Netherlands;2. National Institute for Public Health and the Environment, PO Box 1, 3720 BA, Bilthoven, The Netherlands;3. De Vlinderstichting, Mennonietenweg 10, Postbus 506, 6700 AM, Wageningen, The Netherlands |
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| Abstract: | This paper concentrates on the internal reporting methods applied to cleaner production and environmental management accounting programmes in Argentina. Questions on how environmental costs and benefits are defined, the mechanisms adopted to measure the continuing benefits arising from certain changes in management and processes and practical issues of data collection and collation are included. Furthermore, situations in which the ideally desired information is not immediately available from existing accounting or other information systems within the companies are also discussed. The success of communication initiatives, in particular, rests on both the environmental accounting messages and the ability of the users to understand the information. From this perspective, the worksheets included are considered to be an important tool to following the programmes and communicating the results. The integration of data through a set of indicators organised according to an environmentally balanced scorecard methodology may provide important information for decision-makers and add real value to sustainable development by helping people become conscious of sustainability-related matters. In addition, accountants need to know about the information improvements they can obtain using the EMA methodology. |
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