Skip to main content
SpringerLink
Log in
Book cover

Environmental Management Accounting for Cleaner Production pp 143–164Cite as

Using EMA to Benchmark Environmental Costs—Theory and Experience from Four Countries Through the UNIDO TEST Project

  • Chapter

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

Abstract

The paper reports the results of the UNIDO TEST project (De Palma and Dobes 2003) as a consequence of simultaneously introducing environmental management accounting (EMA), cleaner production assessment (CPA). and environmental management systems (EMS) in four countries of the Danube river basin. The implementation of CPA was instrumental in identifying non-product output costs. The analysis of materials and energy flows provided the basis for assessing and comparing the performance of the production processes against the standards defined by the technical specifications of the existing technology and against the standards of best available technology (BAT) or theoretical standards. This categorization showed which part of the non-product output costs could be controlled in the short-term, medium-term, and long-term. On the basis of this analysis, companies were enabled to make strategic decisions such as to phase out products and plan new investments in environmental technologies through a step-by-step approach. Broadening the scope of EMA and developing the necessary information system within the framework of the EMS were immediate results of the project.

This is a preview of subscription content, log in via an institution.

Chapter
USD   29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD   169.00
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD   219.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD   219.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Learn about institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Bibliography

  • Bailey, P., & Soyka, P. (1991). Full cost accounting for life-cycle costs: a guide for engineers and financial analysts. Environmental Finance, Spring, 13–29.

    Google Scholar 

  • Bennett, M., & James, P. (1998). The green bottom line—Environmental accounting for management: Current practice and future trends. Sheffield: Greenleaf Publishing.

    Google Scholar 

  • Blaskovic, K., Feruh, A., Kobal, D., Smolcic, I., Zaimovic, V., Belamaric, M., et al. (2003). Case study 2: Herbos D. D., Croatia. R In R. De Palma & M. Csutora (Eds.), Introducing environmental management accounting at enterprise level. Vienna: UNIDO.

    Google Scholar 

  • Bouma, J. J. (1998). Environmental management accounting in the Netherlands. In M. Bennett & P. James (Eds.), The green bottom line—Environmental accounting for management: Current practice and future trends. Sheffield: Greenleaf Publishing.

    Google Scholar 

  • Chousa, J. P., & Castro, N. R. (2006a). A model of financial analysis at the service of sustainability In S. Schaltegger & M. Wagner (Eds.), Managing the business case for sustainability. The integration of social, environmental and economic performance. Sheffield: Greenleaf Publishing.

    Google Scholar 

  • Chousa, J. P., & Castro, N. R. (2006b). Integrating sustainability into traditional financial analysis In S. Schaltegger, M. Bennett, & R. Burritt (Eds.), Sustainability accounting and reporting. Dordrecht: Springer.

    Google Scholar 

  • Csutora, M., & Kajdacsy, A. (2003). Case study 1: Nitrokemia 2000, Hungary. In R. De Palma, & M. Csutora (Eds.), Introducing environmental management accounting at enterprise level. Vienna: UNIDO.

    Google Scholar 

  • De Palma, R., & Csutora, M. (2003). Introducing environmental management accounting at enterprise level. Vienna: UNIDO.

    Google Scholar 

  • De Palma, R., & Dobes, V. (2003). Increasing productivity and environmental performance: An integrated approach. Vienna: UNIDO.

    Google Scholar 

  • DENSO Manufacturing Hungary Ltd (2005) Sustainability report 2003–2004. Székesfehérvár: DENSO.

    Google Scholar 

  • Ditz, D., Ranganathan, J., & Banks, R. D. (1995). Green ledgers: case studies in corporate environmental accounting. Baltimore: World’s Resource Institute.

    Google Scholar 

  • Dunapack Corp. (2006). EMAS statement. Budapest: Dunapack.

    Google Scholar 

  • Dunapack Corp. (1999). Environmental report. Budapest: Dunapack.

    Google Scholar 

  • Feckova, V., Malisova, H., Kozempelova, Z., & Hrapko, M. (2003). Case study 4: Kappa Sturovo, Slovakia. In R. De Palma, & M. Csutora (Eds.), Introducing environmental management accounting at enterprise level. Vienna: UNIDO.

    Google Scholar 

  • Figge, F., & Hahn, T. (2006). Sustainable value added. A new approach to measuring corporate sustainable performance. In S. Schaltegger, & M. Wagner (Eds.), Managing the business case for sustainability. Sheffield: Greenleaf Publishing.

    Google Scholar 

  • Gibson, K. C., & Martin, B. A. (2004). Demonstrating value through the use of environmental management accounting. Environmental quality management, 13(3), 45–52.

    Article  Google Scholar 

  • Graafland, J. J., & Eijffinger, S. C. W. (2004). Corporate social responsibility of Dutch companies: Benchmarking, transparency and robustness. De Economist, 152(3), 403–426.

    Article  Google Scholar 

  • Heupel, T., & Wendisch, N. (2003). Green success: process-based environmental cost accounting—Implementation in SME’s in Germany. In M. Bennett, P. M. Rikhardsson, & S. Schaltegger (Eds.), Environmental management accounting—purpose and progress. Dordrecht: Kluwer.

    Google Scholar 

  • Hilton, R. W (1991). Managerial accounting. New York: McGraw-Hill.

    Google Scholar 

  • Hopkinson, P., James, P., Sammut, A. (2000). Environmental performance evaluation in the water industry of England and Wales. Journal of Environmental Planning and Management, 43(6), 873–895.

    Article  Google Scholar 

  • International Federation of Accountants (IFAC) (2005). International guidance document environmental management accounting. New York: IFAC.

    Google Scholar 

  • Interface Corp. (2007) Sustainable strategies. Retrieved December 10, 2007, from http://www.interfacesustainability.com/

  • Jasch, C. (2003). Austrian pilot projects on environmental management accounting following the UN DSD EMA methodology. In M. Bennett, P. Rikhardsson, & S. Schaltegger (Eds.), Environmental management accounting—purpose and progress. London: Kluwer.

    Google Scholar 

  • Kaplan, R. S., & Atkinson, A. A. (2003). Advanced management accounting (Hungarian ed.). Budapest: Panem.

    Google Scholar 

  • Kaplan, R. S., & Cooper, R. (2001). Cost & effect. Using integrated cost systems (Hungarian ed.). Budapest: Panem.

    Google Scholar 

  • Kerekes, S. (1997). A környezetgazdaságtan alapjai. Budapest: BKE.

    Google Scholar 

  • Kerekes, S., Bársonyi, K., De Palma, R., Zilahy, G. (2003) An integrated approach to environmental management in the Hungarian corporate sector. The experiences of the TEST-project in Hungary. Budapest: Hungarian Cleaner Production Centre.

    Google Scholar 

  • Loew, T. (2003). Environmental cost accounting: classifying and comparing selected approaches. In M. Bennett, P. Rikhardsson, & S. Schaltegger (Eds.), Environmental management accounting—purpose and progress. London: Kluwer.

    Google Scholar 

  • MacLean, R. (2004). Better benchmarking. How to derive more value and insight in a survey weary world. Environmental Protection Magazine, 15(7), 12–15.

    Google Scholar 

  • McDaniel, J. S., Gadkari, V. V, Fiksel, J. (2000). The environmental EVA: a financial indicator for EH&S strategists. Corporate Environmental Strategy, 7, 125–136.

    Article  Google Scholar 

  • Monden, Y. (1995). Cost reduction systems: target costing and Kaizen costing. Portland, OR: Productivity Press Inc.

    Google Scholar 

  • Schaltegger, S. (2006). How can environmental management contribute to shareholder value? The environmental shareholder value approach. In S. Schaltegger & M. Wagner (Eds.), Managing the business case for sustainability. The integration of social, environmental and economic performance. Sheffield: Greenleaf Publishing.

    Google Scholar 

  • Schaltegger, S., & Buritt, R. (2000). Contemporary environmental accounting, issues, concepts and practice. Sheffield: Greenleaf Publishing.

    Google Scholar 

  • Schaltegger, S., Burritt, R., & Petersen, H. (2003). An introduction to corporate environmental management. Sheffield: Greenleaf Publishing.

    Google Scholar 

  • Schnitzer, H. (1999). From cleaner technologies to zero emission practices. Paper presented at the 6th European roundtable on Cleaner Production, Conference Proceedings, Budapest, BUES.

    Google Scholar 

  • Timar, A., Bacaran, M., Olaru, A., Svasta, M., Tortolea, O., Teodorescu, M., et al. (2003). Case study 2: Somes S. A. Romania. In R. De Palma & M. Csutora (Eds.), Introducing environmental management accounting at enterprise level. Vienna: UNIDO.

    Google Scholar 

  • UNDSD (2001). Environmental management accounting, procedures and principles. New York: UNDSD.

    Google Scholar 

  • Venturelli, A., & Pilisi, A. (2003). EMA and SMEs: Ten Italian case studies. In M. Bennett, P. M. Rikhardsson, & S. Schaltegger (Eds.), Environmental management accounting—purpose and progress. London: Kluwer.

    Google Scholar 

  • White, A. L., Becker, M., Savage, D. (1993). Environmentally Smart Accounting: Using Total Cost Accounting to Advance Pollution Prevention. Pollution Prevention Review, 3(2), 247–259.

    Google Scholar 

  • Yang, Y., & MacLean, R. (2004). A Template for Assessing Corporate Performance: Benchmarking EHS Organisations. Environmental Quality Management, 13(3), 11–23.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Corvinus University, Budapest, Hungary

    Maria Csutora

  2. Astrale GEIE—Gruppo Soges S.p.A., Padova, Italy

    Roberta de Palma

Authors
  1. Maria Csutora
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Roberta de Palma
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Maria Csutora .

Editor information

Editors and Affiliations

  1. Centre for Sustainability Management (CSM), Leuphana Universität Lüneburg, Lüneburg, Germany

    Stefan Schaltegger

  2. Business School, University of Gloucestershire, Cheltenham, UK

    Martin Bennett

  3. Centre for Accounting, Governance and Sustainability School of Commerce, University of South Australia, Adelaide, SA, Australia

    Roger L. Burritt

  4. Institut Für Ökologische Wirtschaftsforschung, Vienna, Austria

    Christine Jasch

Rights and permissions

Reprints and permissions

Copyright information

© 2008 Springer Science + Business Media B.V.

About this chapter

Cite this chapter

Csutora, M., de Palma, R. (2008). Using EMA to Benchmark Environmental Costs—Theory and Experience from Four Countries Through the UNIDO TEST Project. 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_8

Download citation

Publish with us

Policies and ethics

Search

Navigation