Waste Reduction Program Based on IFAC’S EMA Guideline in Danisco A/S

Part of the Eco-Efficiency in Industry and Science book series (ECOE, volume 24)


In 2005 and 2006, Danisco A/S carried out a corporate pilot program, Global Waste Initiative, for testing the adequateness of International Federation of Accountants guidance document on environmental management accounting (EMA) as a tool for production sites in the global bio-tech and food ingredients industrial sector. The chosen pilot sites were diverse from a geographical and production process point-of-view demonstrate differences and similarities. The objectives of the assessments were (1) to investigate EMA as a strategic cost assessment tool for subsequent identification and evaluation of environmental saving initiatives; (2) comparison of EMA results versus annual, reported environmental costs for production sites; (3) to evaluate EMA as a benchmarking tool; and (4) to evaluate required resources for future EMA assessments. The main conclusions of the three pilot assessments were that the overall environment-related costs are considerably higher than the perception of the individual sites and their management. Additionally, the assessments demonstrated a need for strengthening the relation between the environmental and accounting functions of a manufacturing facility to make use of EMA for improvement of environmental efficiency.


Production Site Environmental Cost Global Reporting Initiative Environmental Management System Cost Category 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.


  1. EC (2001). Regulation No 761/2001 of the European parliament and the council.Google Scholar
  2. Eurostat (2001). Definitions and guidelines for measurement and reporting of company environmental protection expenditure, European Commission.Google Scholar
  3. GRI (2006). Global reporting guidelines. Amsterdam: Global Reporting Initiative.Google Scholar
  4. Jasch, C. (n.d.). Environmental management accounting, procedures and principles. Geneva: United Nations#x2019; Division for Sustainable Development.Google Scholar
  5. Savage, D., & Jasch, C. (2005). International guidance document on environmental management accounting. New York: International Federation of Accountants.Google Scholar
  6. Schaltegger, S., Bennett, M., & Burritt, R. (2006). Sustainability accounting and reporting. Dordrecht: Springer.CrossRefGoogle Scholar
  7. UN (2003). Handbook of national accounting: Integrated environmental and economic accounting. New York: United Nations.Google Scholar

Copyright information

© Springer Science + Business Media B.V. 2008

Authors and Affiliations

  1. 1.Danisco A/SCopenhagenDenmark
  2. 2.Institute for Environment Management and Economics, IÖWViennaAustria

Personalised recommendations