How to perform an environmental management cost assessment in one day |
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| Institution: | 1. Department of Financial Management, National Defense University, Beitou, Taipei, 11258, Taiwan;2. Department of Accounting, Soochow University, Shihlin, Taipei, 11102, Taiwan;3. Department of Accounting, National Yunlin University of Science & Technology, Douliou, Yunlin, 64002, Taiwan;1. Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, Jalan Gombak, 53100 Kuala Lumpur, Malaysia;2. Department of Accounting, Faculty of Business and Accountancy, University of Malaya, 50603 Kuala Lumpur, Malaysia;1. Department of Accounting, College of Business, King Khalid University, P.O. Box 3247, Abha 61471, Saudi Arabia;2. School of Accounting, Information Systems and Supply Chain, College of Business and Law, RMIT University, Victoria, Australia, GPO Box 2476, 3001, Australia |
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| Abstract: | 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. |
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