Environmental Management Accounting — Purpose and Progress

Inhaltsverzeichnis

• 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.