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Environmental Management Accounting: Comparing and Linking Requirements at Micro and Macro Levels – A Practitioner’s View

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Book cover Environmental Management Accounting and Supply Chain Management

Part of the book series: Eco-Efficiency in Industry and Science ((ECOE,volume 27))

Abstract

The paper compares corporate disclosure reqirements to statistical agencies about material and energy consumption, environmental investments and expenditures, as specified by the Integrated System of Environmental-Economic Accounting (SEEA) for the macro level, with the guidance document on envi­ronmental management accounting, published by the International Federation of Accountants for the micro level. The paper discusses the definitions of materials and products, environmental costs and investments contained in both documents and highlights differences in the approaches taken towards environmental protection and integrated pollution prevention. The resulting recommendations for harmonisation have also been introduced into the curent SEEA revision process.

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Notes

  1. 1.

    NACE Code is a pan-European classification system which groups organisations according to their business activities. It assigns a unique 5 or 6 digit code to each industry sector, for example, DA.15.83 – Manufacture of Sugar. The list of NACE codes is available at http://ec.europa.eu/environment/emas/pdf/general/nacecodes_en.pdf.

  2. 2.

    http://www.ioew.at/ioew/d-ioew-set.html

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Authors and Affiliations

  1. Institute for Environmental Management and Economics, IOEW, Vienna, Austria

    Christine Jasch

Authors
  1. Christine Jasch
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Correspondence to Christine Jasch .

Editor information

Editors and Affiliations

  1. University of South Australia, School of Commerce, North Terrace 37-44, Adelaide, 5000, South Australia, Australia

    Roger Burritt

  2. Leuphana Universität Lüneburg, Centre for Sustainability Management (CS, Scharnhorststraße 1, Lüneburg, 21335, Germany

    Stefan Schaltegger

  3. University of Gloucestershire, The Business School, The Park, Cheltenham, GL50 2RH, Gloucestershire, United Kingdom

    Martin Bennett

  4. Aalto University, School of Science and Technology, Eerikinkatu 9A9, Helsinki, 00100, Finland

    Tuula Pohjola

  5. Corvinus University of Budapest, Institute for Environmental Sciences, Fovám tér 8, Budapest, 1828, Hungary

    Maria Csutora

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Jasch, C. (2011). Environmental Management Accounting: Comparing and Linking Requirements at Micro and Macro Levels – A Practitioner’s View. In: Burritt, R., Schaltegger, S., Bennett, M., Pohjola, T., Csutora, M. (eds) Environmental Management Accounting and Supply Chain Management. Eco-Efficiency in Industry and Science, vol 27. Springer, Dordrecht. https://doi.org/10.1007/978-94-007-1390-1_11

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