By Martin Bennett, Pall Rikhardsson, Stefan Schaltegger (auth.), Martin Bennett, Pall M. Rikhardsson, Stefan Schaltegger (eds.)
This is the second one ebook of chosen papers on environmental administration accounting (EMA) which has been constructed for Kluwer by way of the Environmental administration Accounting community - Europe (EMAN-Eu), drawn basically from papers provided at EMAN-Eu, to collect numerous examples of best considering and perform the world over during this quickly constructing quarter. The authors comprise lecturers, practitioners from undefined, and executive policy-makers, and the themes lined variety from person corporation studies to the function of presidency in selling EMA in undefined. The papers integrated within the ebook offer a number of examples of ways EMA could be utilized in perform either in huge agencies and in small and medium-sized organisations, and of stories at the quantity of the implementation of EMA and the stipulations which inspire this.
The e-book is meant for all these attracted to EMA as both researchers or practitioners. it's going to even be of curiosity either to these attracted to how well-established administration accounting equipment could be tailored and prolonged on the way to meet new calls for on businesses, and likewise to environmental managers drawn to studying how accounting recommendations should be of worth achieve environmental administration targets.
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Additional info for Environmental Management Accounting — Purpose and Progress
Example text
2, a specific profile of the social exposure of the business unit can be obtained. 3 Determination of the Strategic Relevance of Environmental and Social Aspects For both the conventional BSC and the SBSC, the core step is the identification and alignment of those aspects which are strategically relevant. The purpose of this step is to translate the strategy which has been verbally formulated for a business unit into causally linked objectives and indicators. 1), the BSC is a tool which can be used to identify the 15 to 25 strategically most relevant aspects and to link these causally and hierarchically towards the long-term financial success which is measured by the financial perspective.
As social constructs, environmental and social aspects can emerge in all spheres and can become strategically relevant for firms through other mechanisms as well as the market exchange process. Given these particular characteristics of environmental and social aspects, it becomes clear that for the integration of strategically relevant environmental and social aspects from outside the market system, the standard BSC structure – which reflects only the market system– might have to be extended by adding a further perspective.
J. (1996) Measuring Corporate Environmental Performance: best practices for costing and managing an effective environmental strategy. Chicago: Irwin Professional Publishing. , Heinrich, V. and Pfitzner, R. (2000) Strategic Eco Control with the Help of the Balanced Scorecard (in German: Strategische Umweltcontrolling mit Hilfe der Balanced Scorecard), UmweltWirtschaftsForum, 8(2), 41-44. Figge, F. , Schaltegger, S. and Wagner, M. (2001a) Sustainability Balanced Scorecard. Value-Based Sustainability Management with the Balanced Scorecard (in German: Sustainability Balanced Scorecard.