Abstract
This paper presents findings of an intrinsic case study about how Hydro Aluminium Sunndal, Norway (HAS) implemented a environmental management accounting tool (Total Environmental Accounting and Managements System, TEAMS) in 2003. The case study focussed on how TEAMS could be implemented as an effective information and reporting tool at HAS.
HAS is located in Møre and Romsdal, western Norway, and is operated by Norway’s largest industrial group, Norsk Hydro ASA (Hydro). Hydro is the third-largest integrated aluminium supplier in the world, with a presence on every continent. Hydro’s history and commitment to the United Nations Global Compact principles is the context and perspective of the study of environmental performance on a local scale.
At site-level, a need for more detailed and relevant information on certain emissions, working environment, noise pollution and waste management was identified. The assessment of TEAMS, as a reporting tool, showed that the system is capable of meeting these specific site reporting needs. However, achieving accurate reporting requires that the implementation process is well planned and that sufficient resources are available during the initial phase.
The network of spreadsheets previously in use for environmental management activities, such as accounting and reporting, creates an unnecessarily complex, brittle and vulnerable system. TEAMS will arguably represent a much more resilient and effective information system compared to the present system at HAS. Another important benefit connected to new reporting trends, such as sustainability reporting, is that TEAMS facilitates effective communication with stakeholders.
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Hermansen, J.E., Mølmen-Nertun, A.K., Pollestad, G. (2008). Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminium Sunndal, Norway. In: Schaltegger, S., Bennett, M., Burritt, R.L., Jasch, C. (eds) Environmental Management Accounting for Cleaner Production. Eco-Efficiency in Industry and Science, vol 24. Springer, Dordrecht. https://doi.org/10.1007/978-1-4020-8913-8_23
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