Chapter 6 describes the different environmental cost categories in detail. They are based on the classification in the IFAC EMA Guidance Document. For each cost category the sub-categories relating to financial accounts, such as equipment depreciation, operating materials, water, energy and personnel are discussed and examples provided. In addition, environment related earnings from grants for investments or from scrap sales are described. National statistical institutes require reporting of environmental costs by the environmental domain affected. The chapter concludes with a case study of the pulp and paper company SCA Laakirchen, which shows the average percentage distribution of the previously described environmental cost categories.
KeywordsEmission Control Environmental Cost Cost Category Cost Center Environmental Domain
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