Environmental management accounting procedures and principle /
Christine Jasch.
- New York : United Nations, 2001.
- viii, 144 pages : illustration ; 28 cm.
Prepared for the Expert Working Group on Improving the Role of Government in the Promotion of Environmental Management Accounting.
What is EMA - environmental management accounting? -- Conventional monetary accounting -- Physical accounting -- Environmental management accounting -- What are environmental costs? -- Annual corporate environmental expenditure -- Waste and emission treatment -- Prevention and environmental management -- Material purchase value -- Processing costs -- Environmental revenues -- System boundary - company fence -- One step further down - process flow charts and costs accounting -- Application example - environmental performance indicators -- Application example - calculating costs savings of environmental projects and investments