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1 This is the second volume in the EMAN-Europe series of selected refereed papers on environmental management accounting drawn primarily from 2 papers presented at EMAN-Europe s annual conferences . Most of the th papersin thisvolumewere ?rstpresented at the5 EMAN-EuropeAnnual Conference at the University of Gloucestershire, United Kingdom, on 11-12 February 2002. Asseveralofthepapersshow,environmentalmanagementaccounting(EMA) has continued to become increasingly established in both private-sector companies and in the public sector. As a network of researchers, business people,consultantsandpolicyadvisersinterestedinenvironmentalmana- ment accounting as a tool of corporate environmental management, EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar - terests,andbyorganisingregulareventsforthedisseminationandexchange of news and ideas. EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners reports on their own experiences in their workplaces.
Sommario
1 Adopting Environmental Management Accounting: EMA as a Value-adding Activity.- I Conceptual Developments and Tools of Ema.- 2 The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management.- 3 Environmental Cost Accounting: Classifying and Comparing Selected Approaches.- 4 The Professionalisation of Environmental and Social Reporting - What has it Achieved.- II Policies and Initiatives for the Promotion of Ema.- 5 Austrian Pilot Projects on Environmental Management Accounting Following the UN DSD EMA Methodology.- 6 Two Governmental Initiatives on Environmental Management Accounting and Corporate Practices in Japan.- 7 The Danish Green Accounts: Experiences and Internal Effects.- 8 Environmental Management Accounting, Eco-Efficiency Profiles, and Effluent Charges for Costa Rican Coffee Mills.- III Developments in Ema Adoption in Practice.- 9 Environmental Management Accounting for Staff Appraisal: Evidence from Australia, Germany and Japan.- 10 Environmental Performance Measurement through Accounting Systems: A Survey of UK Practice.- 11 Cost Management in the Textile Chain: Reducing Environmental Impacts ana Costs for Green Products.- 12 Institutional Changes and Environmental Management Accounting: Decentralisation and Liberalisation.- 13 Introducing Environmental Management Accounting into Small and Medium-Sized Enterprises.- 14 EMA in SMEs: Ten Italian Case Studies.- 15 Green Success: Process-based Environmental Cost Accounting - Implementation in SME's in Germany.- IV Effects of Ema.- 16 The Influence of ISO 14001 and EMAS Certification on Environmental and Economic Performance of Firms: an Empirical Analysis.- 17 Economic Valuation of the Environment: an Institutional Perspective.
Riassunto
The second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this developing area.
