Eco-Management Accounting: Based upon the Ecomac Research Project Sponsored by the Eu's Environment and Climate Programme (Dg Xii, Human Dimension of ... nge) (ECO-EFFICIENCY IN INDUSTRY AND SCIENCE)
Matteo Bartolomeo, Martin Bennett, Jan Jaap Bouma, Peter Heydkamp, Peter James, Foppe De Walle, Teun WoltersISBN: 0792355628;
This book is based on a research project sponsored by the European Commission (DG XII, Human Dimension of Environmental Change). It focuses on how companies calculate environmental costs in support of management decisions, exploring the possible contribution that management accounting may make to environmental management in a European context. A conceptual framework is developed within which the relationship between the two activities can be charted and analyzed. The work is based on a survey of 84 European companies and 15 company-based case studies in Italy, Germany, the Netherlands and the UK. The project produced unique empirical materials. It affords important insights into how companies can apply the principles of environmental accounting. It shows where existing accounting structures are helpful and where new sources of information are needed to address the environmental issues with which companies are confronted. It shows the potential usefulness of different accounting...
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