Gotowe bibliografie tematyczne / Environmental management accounting

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Gotowa bibliografia na temat „Environmental management accounting”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 20 lutego 2023

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Artykuły w czasopismach na temat "Environmental management accounting"

Jalil, Marzie Hatef, Mahsa Narimani Abar i Fatemeh Dadashian. "Environmental Management Accounting Model on the Basis of Environmental Management System in Leather Industry". International Journal of Environmental Science and Development 7, nr 1 (2016): 52–58. http://dx.doi.org/10.7763/ijesd.2016.v7.740.

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Sivakkolundu, C. "Environmental Accounting and Management". International Review of Business and Economics 1, nr 3 (2018): 150–52. http://dx.doi.org/10.56902/irbe.2018.1.3.31.

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There is a worldwide debate on the issue of environmental management, stemming from a flow of evidence about ecological degradation caused by economic development. Now, due to cost pressures, customer awareness, supply chain relations and activities of environmental campaigners encourage the companies to go for environmental initiatives. The society particularly from developed countries highly concern about the impacts on the quality of their life due to the pollution of air, land and water. To evaluate the applicability of the proposed five stages framework for Environmental Management System.

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Mohamed, Rapiah. "Environmental Management Accounting and Environmental Performance". Asia Proceedings of Social Sciences 1, nr 2 (14.11.2018): 33–36. http://dx.doi.org/10.31580/apss.v1i2.339.

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This paper investigates the relationship between environmental management accounting (EMA) and environmental performance in the Malaysian small-medium (SMEs) sized manufacturing sector. The issue of environmental have affected many businesses regardless of the types and sizes of organisation. Ferreira et.al. (2010) argue that the use of EMA technique is not driven by the size of a company, but by the type of industry it relates to. EMA practices involve the tracking, tracing and treatment of costs, earnings and savings incurred in relation to the companyâ€™s environmental-related activities Burrit et. al. (2002),. Environmental accounting is still new in Malaysia and the managers and accountants are lack of knowledge in this matter (Jusoh et al., 2018), therefore it is need more empirical evidence on EMA practices especially in developing countries, such as Malaysia. Thus, this study is important to explain the current practice of EMA in SMEs and its influence on environmental performance. The results reveal that the physical EMA has the highest mean compared to monetary EMA. The results show that the level of EMA practices are not at an encouraging level. The regression results indicate that both types of EMA practices (monetary and physical) have a positive significant effect on environmental performance.

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Rasit, Zarinah Abdul. "Environmental Management Accounting Implementation and Environmental Performance through Enhanced Internal Process Innovation". Journal of Advanced Research in Dynamical and Control Systems 12, nr 1 (5.01.2020): 46–55. http://dx.doi.org/10.5373/jardcs/v12i1/20201007.

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Saxena, Anupam, i Hemant Kaushik. "Environmental Management Accounting through ERP". FIIB Business Review 1, nr 2 (styczeń 2012): 2–8. http://dx.doi.org/10.1177/2455265820120201.

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Naseer, Naufil. "Mitigating Environmental Risk Through Environmental Management Accounting?" Journal of Applied Sciences 5, nr 1 (15.12.2004): 24–27. http://dx.doi.org/10.3923/jas.2005.24.27.

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Qian, Wei. "Environmental Management Accounting and Supply Chain Management". Journal of Cleaner Production 20, nr 1 (styczeń 2012): 186–87. http://dx.doi.org/10.1016/j.jclepro.2011.07.023.

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Gunarathne, Nuwan, i Ki-Hoon Lee. "Environmental Management Accounting (EMA) for environmental management and organizational change". Journal of Accounting & Organizational Change 11, nr 3 (7.09.2015): 362–83. http://dx.doi.org/10.1108/jaoc-10-2013-0078.

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Purpose – The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka. Design/methodology/approach – Case study method was used in the study. The primary data were collected through semi-structured interviews supported by observations of various facility centers (on-site assessment). Accounting records such as the Green Book, daily and monthly material and energy records, online resources and various other documents were content analyzed as sources of secondary data. Findings – The study observed that the hotel had reinvigorated some of its environmental management and EMA practices in an urgent, cost-saving bid when faced with a financial crisis. Having realized their cost-saving potential and strategic benefits, the management developed these selective practices over time into comprehensive practices that are integrated into the daily management process supported by all stakeholders. The development stages of EMA reflect how the hotel moved from a survival phase to an integration phase. Originality/value – The paper attempts to apply an integrated eco-control approach in an emerging South Asian country, Sri Lanka. Because eco-control of EMA is a new approach in developing countries, this paper provides important insights into the development of eco-control and EMA.

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Magdalena Smit, Anet, i Eddie Kotzee. "Investigating environmental management accounting in the chemical industry in South Africa". Investment Management and Financial Innovations 13, nr 1 (8.04.2016): 151–60. http://dx.doi.org/10.21511/imfi.13(1-1).2016.02.

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Environmental issues are of increasing concern to a variety of stakeholders in most countries all around the world. There is a growing consensus that conventional accounting practices simply do not provide adequate information to support decision-making in order to manage the environment. Environmental management accounting (EMA) is a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and, ultimately, lead to the reduction of environmental costs. This paper investigates the practise of EMA in the chemical industry. A questionnaire was administrated to a selected group of participants who are employees in the chemical industry in South Africa. Different functional roles from different types of chemical companies were identified to participate. The findings of this paper indicate that there is a good level of awareness of EMA in the South African chemical industry. Most organizations are applying sound environmental practices and are adopting environmental strategies and tools to improve their current status. Different levels of awareness exist between the different functional roles in the respective organizations. Operational and capital environmental information are disclosed and organizations do generate and record information on physical and monetary environmental management accounting

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Bracci, Enrico, i Laura Maran. "Environmental management and regulation: pitfalls of environmental accounting?" Management of Environmental Quality: An International Journal 24, nr 4 (7.06.2013): 538–54. http://dx.doi.org/10.1108/meq-04-2012-0027.

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Rozprawy doktorskie na temat "Environmental management accounting"

Niap, Damian Tien Foo, i e58018@ems rmit edu au. "Environmental Management Accounting for an Australian Cogeneration Company". RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080102.102723.

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This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity. Therefore, cogeneration provides greater efficiencies compared to traditional electricity generation methods because it utilizes heat that would otherwise be wasted. In addition, greenhouse gases emissions can be reduced substantially. The approach taken in this research is to assess whether an improvement in the energy efficiency of the cogeneration plant can lead to a reduction in greenhouse gases emissions. An improvement in energy efficiency means that either: less gas is consumed, thus leading to cost savings; or more electricity is generated for the same quantity of gas consumed, which leads to an increase in income and consequently profit. Therefore, an improvement in energy efficiency means an improvement in the financial performance. In addition, a reduction in the quantity of gas consumed or generating as much electricity as possible from a given quantity of gas can lead to a reduction in greenhouse gases emissions which means an improvement in the company's environmental performance. A case study method, which involves an Australian cogeneration company, is adopted because this would provide valuable in-depth practical insight into the operations and mechanisms of a company that is involved in combined heat and power generation. A review of the literature and the evidence collected indicated that a cogeneration plant's efficiency can be improved at least back to near the plant's designed efficiency. And, further improvements may be achieved by utilizing the latest technology although this involves capital investment. It is also established that an improvement in plant efficiency can reduce greenhouse gases emissions. This research then concludes that Environmental Management Accounting can help the case study company improve its financial and environmental performances. An Environmental Management Accounting system can provide the physical information that is not available in the existing management accounting system. Physical information such as the physical quantities of gas consumed, electricity and steam produced, and greenhouse gases emitted, can help the company in decision-making relating to improving plant efficiency as well as reducing greenhouse gases emissions.

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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice". Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations
This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations

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Ambe, CM. "Perspectives on environmental management accounting (EMA) in South Africa". Southern African Journal of Accountability and Auditing Research, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001075.

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Conventional management accounting practices do not provide adequate information for managing the environment in a world where environmental concerns, as well as environment-related costs, revenues, and benefits, are on the rise. Environmental management accounting (EMA) is a tool used for balancing the interaction between the economic, social and technological factors in the development process to achieve conditions for sustainable development. In this study, a survey and case study technique is used to document a South African perspective on EMA. The findings indicate that, while EMA is gaining increasing awareness, its application is still at its infancy. Some of the elements of EMA may be found in practice, but they are not called EMA. Based on the findings, ten steps for implementing EMA are suggested.

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Effendi, Mohamed Sinan. "The role of environmental accounting in strategic cost management". Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12790.

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Includes bibliographical references (leaves 78-87).
Environmental issues in the world today and often seen in the media are causing a stir in the business world. The effect is that the environment in which businesses operate has significantly changed over the past two decades and businesses are faced with new risks and challenges as well as new opportunities in addressing the needs and claims of stakeholders. Environmental accounting is now on an expansion path with increasing focus on the environment. In order to benefit from the accounting data, strategic cost management can be used as a philosophy to provide competitive strategies. This research paper will describe the environmental component of business and describe the role of environmental accounting in strategic cost management. Furthermore, an assessment will be performed on a South African organisation. The assessment will demonstrate how a South African organisation has reacted and integrated environmental business aspects into their organisation.

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Holt, Andrew Derek. "The role of management accounting within the development of environmental management systems". Thesis, London School of Economics and Political Science (University of London), 2005. http://etheses.lse.ac.uk/1791/.

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This thesis describes the role played by management accounting in environmental management initiatives within UK manufacturing operations. According to many authors, management accounting has the potential to contribute towards the generation and management of environmental information by modifying, developing and extending its practices and techniques towards an 'environment-related' form of accounting. However, there is little existing evidence of the widespread involvement of management accounting within UK environmental management. UK manufacturing organizations are generating internal information flows specifically targeted towards dealing with 'environmental'-induced uncertainty, and are also developing environmental management systems (EMS) to reduce their impact on the natural environment. Empirical research to date indicates that such 'environmental' information differs in its generation, uses and level of integration with traditional management information systems, such as management accounting. This thesis adds to this existing knowledge by contributing case study evidence of the role of management accounting within environmental management at three manufacturing sites in the UK. In order to explore the role of management accounting within corporate 'greening', the thesis describes the processes by which environmental ('green') issues permeate organizational boundaries and either become part of, or excluded from, organizational action and consciousness. Within this, the primary focus is to describe how 'green' issues may be rendered 'visible' and 'invisible' by existing management information and accounting systems. The thesis uses a 'middle-range' thinking research paradigm, and critically reviews a diverse range of theoretical and empirical literature in order to construct a number of 'skeletal' theoretical models that describe how organizational 'greening' change arises from specific interactions within social and organizational contexts. Management accounting systems are specifically located within these models, and further 'skeletal' theoretical generalisations are provided for describing the types and uses of environmental information within the firm. The aim of the 'skeletal' models of corporate greening and environmental information is to provide a general framework within which the study can be completed. Whilst a number of general hypothesises are developed from the models, the models require empirical data to give them meaning. To provide this, evidence is collected from three case studies of manufacturing operations in UK locations, together with supplemental empirical evidence from a range of sources. The findings from the empirical data is that management accountants and accounting are not involved in the generation of environmental information, envisage no compelling need to use environment-related accounting and are happy to allow environmental managers to control the EMS. However, management accountants do appear to be knowledgeable about the environmental impacts of the organization, and have an 'awareness' of how environmental costs and impacts can affect the efficiency of business operations.

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Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.

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Chang, Huei-Chun, i huei-chun chang@rmit edu au. "Environmental Management Accounting within Universities: Current State and Future Potential". RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080424.122823.

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Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is defined as the generation, analysis, and use of monetary (or financial) and physical (or non-financial) environment-related information in order to improve organisational financial and environmental performance. The two objectives of this study were to understand current accounting practices for managing major environmental costs, and to identify factors influencing EMA adoption within universities. For the purpose of this study, the major environmental costs referred to are limited to the costs pertaining to the consumption of electricity, water and paper, and the generation of wastes. A case study methodology was followed using semi-structured interviews of key personnel with four different management functions (i.e. environmental management, management accounting, senior management, and heads of academic schools) within each university, and performing content analysis on the transcribed interview data. Specifically for achieving the second research objective, a theoretical framework that considers four theories was embraced to guide the data collection and focus the study. The four theories are contingency theory, institutional theory, legitimacy theory, and stakeholder theory. The findings of the first research objective revealed that there was a general lack of EMA utilisation within the case universities. This was in part due to a perceived lack of appreciation by key personnel of the extent of environmental costs being incurred, but arguably mainly because of the absence of relevant environmental cost information being brought to the attention of senior management. Although environmental sustainability was promoted as important from an environmental management perspective, efforts to improve internal environmental accountability, in particular from an accounting perspective, were still absent. In relation to the second research objective, it was found that five key barriers contributed to this lack of EMA utilisation within the five case universities, and they were attitudinal, financial, informational, institutional, and management barriers. Among the factors that provide further explanations about how each barrier influences EMA adoption, resistance to change, resource constraints, (a lack of) legitimacy considerations, and a lack of environmental responsibility & accountability were found to be strong factors, as they were supported in all of the five cases. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by the higher education sector. Much more can, and should, be done by universities in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.

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Beukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation". Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.

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Gunarathne, Arachchige Don N. "Managing the Integration Challenge between Corporate Environmental Strategy and Environmental Management Accounting: Perspectives from Sri Lanka". Thesis, Griffith University, 2020. http://hdl.handle.net/10072/398091.

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This thesis examines how and to what extent the intensity of corporate environmental management strategy implementation (i.e., the “corporate environmental management maturity”) affects environmental management accounting at the firm level. Notwithstanding the apparent connection between corporate environmental management strategy and environmental management accounting, the existing literature discusses these two fields only minimally. More specifically, the extant literature on the intensity of corporate environmental strategy is relatively sparse on the contribution and role of accounting (i.e., environmental management accounting). In contrast, environmental management accounting literature covers only a static body of practices neglecting the intensity of corporate environmental strategy implementation. Consequently, the literature on these two fields has established themselves in their own rights with limited dialog. This thesis thus has three sub-objectives: a) to identify how institutional pressures influence environmental management maturity in organizations, b) to investigate how environmental management maturity affects environmental management accounting implementation in organizations, and c) to examine how companies implement specific environmental management accounting practices in different stages of corporate environmental management maturity. In order to establish the link between these two fields while addressing the three subobjectives, this thesis follows a “thesis by publication” format, which consists of six interconnected empirical research papers presented in academic journal article format (Papers A to F). In its design, the thesis follows an explanatory sequential mixed-method approach, in which the data was collected in two phases covering both quantitative and qualitative data from companies in Sri Lanka. Paper A addresses the first sub-objective by highlighting how the various institutional influences exert pressure on corporate environmental management maturity. These pressures lead to a top-down process of diffusion and the simultaneous counter-process of invention by which the lower-level organizational actors shape and change their environmental management practices. More precisely, it shows that coercive pressures primarily develop corporate environmental management strategies at the reactive stage. In contrast, mimetic pressures exert the most considerable influence at the preventive stage. Combined mimetic and normative forces influence the environmental strategy at the proactive stage. This study further shows that although the organizations may face different institutional influences, their internal responses can also be formed by the organization’s specific circumstances. It highlights the need to look beyond social system-based theories for a greater in-depth understanding of the corporate environmental activities, including environmental management accounting at the firm level. In respect of the second sub-objective, i.e., to investigate how environmental management maturity affects environmental management accounting implementation in organizations, three papers were designed based on the contingency theory (Papers B to D). All three papers found evidential support to indicate that environmental management accounting implementation is significantly different at each of the three environmental management maturity levels. More broadly, the thesis identified this difference of environmental management accounting implementation from three aspects: a) application of domain-based environmental management accounting tools (i.e., specific and integrative tools), b) use of environmental management accounting for functional purposes (i.e., for decision making and control and stewardship uses), and c) information characteristics of environmental management accounting (i.e., scope, timeliness, aggregation, and integration). Despite the negligible variations, the results generally indicate that environmental management accounting evolves to innovate and diversify in line with the intensity of the corporate environmental strategy for dealing with the more sophisticated environmental management activities in support of broader corporate environmental objectives. This thesis thus provides evidence that the organizational context, i.e., environmental management maturity, plays a significant role in how and to what extent corporate entities adopt and implement environmental management accounting practices. In order to achieve the third sub-objective, i.e., to examine how companies implement environmental management accounting practices in different stages of corporate environmental management maturity, two studies were designed (Papers E and F). Accordingly, they analyzed energy accounting (Paper E) as a specific tool and eco-control in sustainable agriculture management (Paper F) as an integrative tool. Similar to the other findings of the thesis, these papers, too, highlighted the impact of the environmental management maturity stage of an organization on the application of specific and integrated environmental management accounting tools. More precisely, Paper E provides evidence of a high level of use of energy efficiency strategies across all the levels of environmental management maturity despite the varying degree of use of energy accounting for sufficiency and consistency strategies. Paper F further submits that the adoption of integrative environmental management accounting tools such as eco-control requires organization-wide changes ranging from policy formulation and information management to decision support implementation and communication. In sum, these two papers highlight the importance of the management of environmental accounting information in corporate environmental sustainability in some areas that were traditionally regarded as technical such as energy management and sustainable agriculture management. Overall, the papers developed for this thesis, which followed both quantitative and qualitative approaches, provide evidential and theoretical support that the intensity at which the corporate environmental strategy is adopted has a crucial bearing on the implementation of environmental management accounting at the firm level in various aspects.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Dept Bus Strategy & Innovation
Griffith Business School
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Nordby, Petter. "Environmental Accounting System for the Youth Olympic Games : A Thesis on Environmental Management for the Youth Olympic Games". Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for industriell økonomi og teknologiledelse, 2013. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-24835.

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The thesis is written in collaboration with Lillehammer Youth Olympic Games Organising committee (LYOGOC) and their desire to create an environmental strategy for the upcoming Youth Olympic Games (YOG) at Lillehammer in 2016. The thesis focuses on the environmental aspects connected to a youth Olympic game and how to control and handle these in a responsible manner. It was therefore chosen to develop a design for an environmental management system, which is coordinated and combined with an environmental accounting system.The Olympics are regarded as one of the world?s most prestigious sporting events, with history linked back to the ancient Greek society. The modern Olympic debut, with summer disciplines, where held in Athens, Greece, in 1896. The winter games were established twenty-eight years later in 1924, with Chamonix as the first host. The exaggerating development of the Olympic games might have given thoughts of wanting to bring back the true spirit, Olympism and Olympic values. IOC made an effort to get in touch with the old values, which resulted in the concept and establishment of YOG. The vision of YOG builds upon the thought of inspiring young people around the world to participate in sport, and adopt and live by the Olympic values. The event was created to educate, engage and influence young athletes in order to inspire them to play an active role in their communities.The YOG concept is built upon the thought of using former facilities, to set the focus on the third pillar of the Olympic games, the environment. The concept reduces the total environmental impacts of the events and a possibility to educate, develop and form the next generation. This means that the most significant environmental aspects occur during the staging of the event. The thesis intends to visualise a systemic picture of the environmental aspects of the YOG, pointing the attention on procurement, accommodation, venues, transportation, waste management and recycling.The analysis of environmental aspects was performed after creating a systemic picture of the event and interviews with key informants at each site. The analysis gives thereafter a basic in the development of the environmental management system and the environmental accounting system.The environmental management system will be based on the ideas of ISO 14001, ISO 20121 and EMAS. The system uses the high level structure of ISO 14001, with the procedures and measurements reflecting the systemic picture of YOG with the five main focus areas. Each sub element has its own procedures and measurements to control the environmental outcome of the games.The venues and accommodations will be rented in the event period, so it will be harder to affect the total environmental impact, because the willingness to improve environmental performance lies in the hands of the owners, and optional venues are not available. The thesis therefore stresses the importance of extra focus and environmental awareness on procurement, transportation, recycling and communication to increase environmental performance.

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Książki na temat "Environmental management accounting"

Stefan, Schaltegger, Bennett Martin, Pohjola Tuula, Csutora Maria i SpringerLink (Online service), red. Environmental Management Accounting and Supply Chain Management. Dordrecht: Springer Science+Business Media B.V., 2011.

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Burritt, Roger, Stefan Schaltegger, Martin Bennett, Tuula Pohjola i Maria Csutora, red. Environmental Management Accounting and Supply Chain Management. Dordrecht: Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-1390-1.

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Matteo, Bartolomeo, red. Eco-management accounting. Dordrecht: Kluwer Academic Publishers, 1999.

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Schaltegger, S. Corporate environmental accounting. Chichester: Wiley, 1996.

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Accountants, International Federation of. Environmental management accounting: International guidance document. New York, N.Y: International Federation of Accountants, 2005.

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Bennett, Martin, Pall M. Rikhardsson i Stefan Schaltegger, red. Environmental Management Accounting — Purpose and Progress. Dordrecht: Springer Netherlands, 2003. http://dx.doi.org/10.1007/978-94-010-0197-7.

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Schaltegger, Stefan, Martin Bennett, Roger L. Burritt i Christine Jasch, red. Environmental Management Accounting for Cleaner Production. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8.

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Martin, Bennett, Bouma Jan Jaap i Wolters Teun, red. Environmental management accounting: Informational and institutional developments. Dordrecht: Kluwer Academic Publishers, 2002.

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Wolters, Teun. Environmental Management Accounting: Informational and Institutional Developments. Redaktorzy Martin Bennett i Jan Jaap Bouma. Dordrecht: Springer Netherlands, 2002. http://dx.doi.org/10.1007/0-306-48022-0.

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Rikhardsson, Pall M., Martin Bennett, Jan Jaap Bouma i Stefan Schaltegger, red. Implementing Environmental Management Accounting: Status and Challenges. Berlin/Heidelberg: Springer-Verlag, 2005. http://dx.doi.org/10.1007/1-4020-3373-7.

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Części książek na temat "Environmental management accounting"

Baldarelli, Maria-Gabriella. "Environmental Accounting". W Encyclopedia of Sustainable Management, 1–3. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-02006-4_818-1.

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Bennett, Martin, Stefan Schaltegger i Dimitar Zvezdov. "Environmental Management Accounting". W Review of Management Accounting Research, 53–84. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230353275_3.

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Gunarathne, Nuwan. "Environmental Management Accounting". W Encyclopedia of Sustainable Management, 1–8. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-02006-4_1096-1.

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Gibassier, Delphine. "Strategic environmental management accounting". W Routledge Handbook of Environmental Accounting, 181–93. Milton Park, Abingdon, Oxon; New York, NY: Routledge, 2021.: Routledge, 2021. http://dx.doi.org/10.4324/9780367152369-16.

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Buckley, Ralf. "Environmental Accounting: Techniques and Limitations". W Perspectives in Environmental Management, 47–69. Berlin, Heidelberg: Springer Berlin Heidelberg, 1991. http://dx.doi.org/10.1007/978-3-642-76502-5_3.

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Cummings, Lorne. "Financial Management and Accounting". W Environmental Management and Decision Making for Business, 136–51. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230524460_14.

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Cummings, Lorne. "Sustainability Accounting and Reporting". W Business Management and Environmental Stewardship, 226–52. London: Macmillan Education UK, 2009. http://dx.doi.org/10.1007/978-1-349-92307-6_12.

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Burritt, Roger L., Stefan Schaltegger, Martin Bennett, Tuula Pohjola i Maria Csutora. "Sustainable Supply Chain Management and Environmental Management Accounting". W Environmental Management Accounting and Supply Chain Management, 3–20. Dordrecht: Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-1390-1_1.

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Kurdve, Martin. "Chemical Management Services: Safeguarding Environmental Outcomes". W Environmental Management Accounting for Cleaner Production, 209–29. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_11.

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Kokubu, Katsuhiko, i Tomoko Kurasaka. "Corporate Environmental Accounting: A Japanese Perspective". W Environmental Management Accounting: Informational and Institutional Developments, 161–73. Dordrecht: Springer Netherlands, 2002. http://dx.doi.org/10.1007/0-306-48022-0_12.

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Streszczenia konferencji na temat "Environmental management accounting"

Novićević Čečević, Bojana, Ljilja Antić i Jovana Milenović. "Impact of Industry 4.0 on Environmental Management Accounting". W Seventh International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/limen.2021.149.

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The development of industry and technology has brought about changes both in company operations and in the business environment operations. Industry 4.0 is a digital revolution that is based on innovative technological solutions and in which technology occupies an important place in the production process, business entity, but also in the lives of individuals. It encompasses new technologies the implementation of which causes costs, requires time, but also requires knowledge. In accordance with the Industry 4.0 requirements, changes in environmental management accounting ensued, because today most countries strive to achieve a healthy life and do business in a healthy environment. Environmental management accounting allows collecting data and making business decisions that will have an impact on company performance and environmental performance. The aim of this paper is to identify the advantages and disadvantages of Industry 4.0 as well as the impact of Industry 4.0 on environmental management accounting.

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Evana, Einde, Lindrianasari, R. Weddie Andriyanto i Yuztitya Asmaranti. "Environmental Accounting, Social Accounting, and Governance: A Longitudinal Study of Environmental Management Accounting in Emerging Country". W International Conference on Natural Resources and Sustainable Development. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009898500002480.

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"Research on Environmental Accounting Information Disclosure". W International Conference Education and Management. Scholar Publishing Group, 2021. http://dx.doi.org/10.38007/proceedings.0001883.

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Medved, Ivana, i Dejan Jovanović. "Industry 4.0 Incentives for Environmental Management Accounting". W 25th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2020. http://dx.doi.org/10.46541/978-86-7233-386-2_36.

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Fuadah, Lukluk, Rochmawati Daud i Burhanuddin. "Environmental Management Accounting, Quality Decision Influence on Environmental Performance in Indonesia". W 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008440003390346.

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Huang, Qiguo. "Discussion on Environmental Cost Accounting and Environmental Cost Control". W 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5999271.

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Azmi, Zul, Abdillah Arief Nasution i Iskandar Muda. "Information System Integration, Knowledge Management, and Management Accounting Adaptibility". W International Conference of Science, Technology, Engineering, Environmental and Ramification Researches. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0010070118871894.

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Molinari, M., S. Ratti i G. Sammarco. "Environmental Accounting as a Communication and Management Tool". W SPE Health, Safety and Environment in Oil and Gas Exploration and Production Conference. Society of Petroleum Engineers, 1996. http://dx.doi.org/10.2118/35832-ms.

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Xiao-Hua, Lin. "Establishing Two-Oriented Society and Environmental Accounting". W 2014 International Conference on Economic Management and Trade Cooperation (EMTC 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/emtc-14.2014.58.

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"A Preliminary Study on Cost Accounting of Carbon Accounting Based on Environmental Capital Dependence". W 2017 4th International Conference on Business, Economics and Management. Francis Academic Press, 2017. http://dx.doi.org/10.25236/busem.2017.39.

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Raporty organizacyjne na temat "Environmental management accounting"

Börjesson, Patrik, Maria Eggertsen, Lachlan Fetterplace, Ann-Britt Florin, Ronny Fredriksson, Susanna Fredriksson, Patrik Kraufvelin i in. Long-term effects of no-take zones in Swedish waters. Redaktorzy Ulf Bergström, Charlotte Berkström i Mattias Sköld. Department of Aquatic Resources, Swedish University of Agricultural Sciences, 2023. http://dx.doi.org/10.54612/a.10da2mgf51.

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Marine protected areas (MPAs) are increasingly established worldwide to protect and restore degraded ecosystems. However, the level of protection varies among MPAs and has been found to affect the outcome of the closure. In no-take zones (NTZs), no fishing or extraction of marine organisms is allowed. The EU Commission recently committed to protect 30% of European waters by 2030 through the updated Biodiversity Strategy. Importantly, one third of these 30% should be of strict protection. Exactly what is meant by strict protection is not entirely clear, but fishing would likely have to be fully or largely prohibited in these areas. This new target for strictly protected areas highlights the need to evaluate the ecological effects of NTZs, particularly in regions like northern Europe where such evaluations are scarce. The Swedish NTZs made up approximately two thirds of the total areal extent of NTZs in Europe a decade ago. Given that these areas have been closed for at least 10 years and can provide insights into long-term effects of NTZs on fish and ecosystems, they are of broad interest in light of the new 10% strict protection by 2030 commitment by EU member states. In total, eight NTZs in Swedish coastal and offshore waters were evaluated in the current report, with respect to primarily the responses of focal species for the conservation measure, but in some of the areas also ecosystem responses. Five of the NTZs were established in 2009-2011, as part of a government commission, while the other three had been established earlier. The results of the evaluations are presented in a synthesis and also in separate, more detailed chapters for each of the eight NTZs. Overall, the results suggest that NTZs can increase abundances and biomasses of fish and decapod crustaceans, given that the closed areas are strategically placed and of an appropriate size in relation to the life cycle of the focal species. A meta-regression of the effects on focal species of the NTZs showed that CPUE was on average 2.6 times higher after three years of protection, and 3.8 times higher than in the fished reference areas after six years of protection. The proportion of old and large individuals increased in most NTZs, and thereby also the reproductive potential of populations. The increase in abundance of large predatory fish also likely contributed to restoring ecosystem functions, such as top-down control. These effects appeared after a 5-year period and in many cases remained and continued to increase in the longer term (>10 years). In the two areas where cod was the focal species of the NTZs, positive responses were weak, likely as an effect of long-term past, and in the Kattegat still present, recruitment overfishing. In the Baltic Sea, predation by grey seal and cormorant was in some cases so high that it likely counteracted the positive effects of removing fisheries and led to stock declines in the NTZs. In most cases, the introduction of the NTZs has likely decreased the total fishing effort rather than displacing it to adjacent areas. In the Kattegat NTZ, however, the purpose was explicitly to displace an unselective coastal mixed bottom-trawl fishery targeting Norway lobster and flatfish to areas where the bycatches of mature cod were smaller. In two areas that were reopened to fishing after 5 years, the positive effects of the NTZs on fish stocks eroded quickly to pre-closure levels despite that the areas remained closed during the spawning period, highlighting that permanent closures may be necessary to maintain positive effects. We conclude from the Swedish case studies that NTZs may well function as a complement to other fisheries management measures, such as catch, effort and gear regulations. The experiences from the current evaluation show that NTZs can be an important tool for fisheries management especially for local coastal fish populations and areas with mixed fisheries, as well as in cases where there is a need to counteract adverse ecosystem effects of fishing. NTZs are also needed as reference for marine environmental management, and for understanding the effects of fishing on fish populations and other ecosystem components in relation to other pressures. MPAs where the protection of both fish and their habitats is combined may be an important instrument for ecosystembased management, where the recovery of large predatory fish may lead to a restoration of important ecosystem functions and contribute to improving decayed habitats. With the new Biodiversity Strategy, EUs level of ambition for marine conservation increases significantly, with the goal of 30% of coastal and marine waters protected by 2030, and, importantly, one third of these areas being strictly protected. From a conservation perspective, rare, sensitive and/or charismatic species or habitats are often in focus when designating MPAs, and displacement of fisheries is then considered an unwanted side effect. However, if the establishment of strictly protected areas also aims to rebuild fish stocks, these MPAs should be placed in heavily fished areas and designed to protect depleted populations by accounting for their home ranges to generate positive outcomes. Thus, extensive displacement of fisheries is required to reach benefits for depleted populations, and need to be accounted for e.g. by specific regulations outside the strictly protected areas. These new extensive EU goals for MPA establishment pose a challenge for management, but at the same time offer an opportunity to bridge the current gap between conservation and fisheries management.

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Lundgren, Jonathan, Moshe Coll i James Harwood. Biological control of cereal aphids in wheat: Implications of alternative foods and intraguild predation. United States Department of Agriculture, październik 2014. http://dx.doi.org/10.32747/2014.7699858.bard.

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The overall objective of this proposal is to understand how realistic strategies for incorporating alternative foods into wheat fields affect the intraguild (IG) interactions of omnivorous and carnivorous predators and their efficacy as biological control agents. Cereal aphids are a primary pest of wheat throughout much of the world. Naturally occurring predator communities consume large quantities of cereal aphids in wheat, and are partitioned into aphid specialists and omnivores. Within wheat fields, the relative abilities of omnivorous and carnivorous predators to reduce cereal aphids depend heavily on the availability, distribution and type of alternative foods (alternative prey, sugar, and pollen), and on the intensity and direction of IG predation events within this community. A series of eight synergistic experiments, carefully crafted to accomplish objectives while accounting for regional production practices, will be conducted to explore how cover crops (US, where large fields preclude effective use of field margins) and field margins (IS, where cover crops are not feasible) as sources of alternative foods affect the IG interactions of predators and their efficacy as biological control agents. These objectives are: 1. Determine the mechanisms whereby the availability of alternative prey and plant-provided resources affect pest suppression by omnivorous and carnivorous generalist predators; 2. Characterize the intensity of IGP within generalist predator communities of wheat systems and assess the impact of these interactions on cereal aphid predation; and 3. Evaluate how spatial patterns in the availability of non-prey resources and IGP affect predation on cereal aphids by generalist predator communities. To accomplish these goals, novel tools, including molecular and biochemical gut content analysis and geospatial analysis, will be coupled with traditional techniques used to monitor and manipulate insect populations and predator efficacy. Our approach will manipulate key alternative foods and IG prey to determine how these individual interactions contribute to the ability of predators to suppress cereal aphids within systems where cover crop and field margin management strategies are evaluated in production scale plots. Using these strategies, the proposed project will not only provide cost-effective and realistic solutions for pest management issues faced by IS and US producers, but also will provide a better understanding of how spatial dispersion, IG predation, and the availability of alternative foods contribute to biological control by omnivores and carnivores within agroecosystems. By reducing the reliance of wheat producers on insecticides, this proposal will address the BARD priorities of increasing the efficiency of agricultural production and protecting plants against biotic sources of stress in an environmentally friendly and sustainable manner.

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