Until now, research on environmental management accounting (EMA) has concentrated on developed countries and on the cost-benefit analysis of the implementation of individual EMA tools. This book seeks to redress the balance and improve the understanding of the role of EMA in management decision-making in emerging countries, by drawing on twelve case studies, taken from a variety of industries, all focusing specifically on South-East Asian companies.
Until now, research on environmental management accounting (EMA) has concentrated on developed countries and on the cost-benefit analysis of the implementation of individual EMA tools. This book seeks to redress the balance and improve the understanding of the role of EMA in management decision-making in emerging countries, by drawing on twelve case studies, taken from a variety of industries, all focusing specifically on South-East Asian companies.
Christian Herzig is Lecturer in Sustainability Accounting and Reporting at the International Centre for Corporate Social Responsibility (ICCSR) at Nottingham University Business School, UK. Christian has held previous postdoctoral appointments in Germany, Australia and the UK Tobias Viere is Research Fellow of the Centre for Sustainability Management (CSM), Leuphana University of Lüneburg, Germany and R&D Representative of ifu Hamburg GmbH, Germany. He is also a member of the ISO international expert working group on Material Flow Cost Accounting Stefan Schaltegger is Professor of Management and Head of the Centre for Sustainability Management (CSM), Leuphana University of Lüneburg, Germany. He is the chairman of EMAN Europe and Global and is the co-author with Roger Burritt of Contemporary Environmental Accounting: Issues, Concepts and Practice (2000, Greenleaf) Roger L. Burritt is Professor of Accounting and Director of the Centre for Accounting, Governance and Sustainability, University of South Australia, Australia. He is the founder of the Asia-Pacific Centre for Environmental Accountability and chairman of EMAN Asia Pacific. He is co-author of the book Contemporary Environmental Accounting: Issues, Concepts and Practice and is editor-in-chief of the journal Environmental Management Accounting and Supply Chain Management
Inhaltsangabe
1. Introduction and Structure of the Book Part I: Introduction to Environmental Management Accounting 2. Environmental Management Accounting 3. Comparative Case Study on EMA in South-East Asia Part II: Case Studies on EMA in South-East Asia 4. EMA for Eco-Efficiency in a Towel Production Firm: Indah Jaya, Indonesia 5. Managing HSE in a Mechanical Engineering Firm: Bisma Jaya, Indonesia 6. Material Flow Cost Accounting in a Snack Producer: JBC Food, the Philippines 7. EMA for Cleaner Rice Processing: Oliver Enterprises I, the Philippines 8. EMA for Reducing Greenhouse Gas Emissions in Rice Processing: Oliver Enterprises II, the Philippines 9. Environmental Impact Assessment, Compliance Monitoring and Reporting in Electroplating: Well-Ever, the Philippines 10. Relevant Environmental Costing and Decision-Making in a SEA Paper Manufacturer: Classic Crafts, Thailand 11. Environmental Risk Assessment at a Pulp and Paper Company, Thai Cane Paper, Thailand 12. Decoupling Economic Growth from Pollution: Tan Loc Food, Vietnam 13. Supply Chain Information and EMA in Coffee Exporting: Neumann Vietnam, Vietnam 14. Environmental and Quality Improvements as Justification for Higher Capital Expenditure and Land Use in Shrimp Farming, Chau Thanh Tam Shrimp Farm, Vietnam 15. Material and Energy Flow Accounting in Beer Production: Sai Gon Beer, Vietnam Part III: Findings, Discussion and Conclusion 16. Rationale Behind and Reasons for Applying EMA in Corporate Practice 17. Revealing Patterns of Environmental Management Accounting Application 18. Conclusions and Outlook
1. Introduction and Structure of the Book Part I: Introduction to Environmental Management Accounting 2. Environmental Management Accounting 3. Comparative Case Study on EMA in South-East Asia Part II: Case Studies on EMA in South-East Asia 4. EMA for Eco-Efficiency in a Towel Production Firm: Indah Jaya, Indonesia 5. Managing HSE in a Mechanical Engineering Firm: Bisma Jaya, Indonesia 6. Material Flow Cost Accounting in a Snack Producer: JBC Food, the Philippines 7. EMA for Cleaner Rice Processing: Oliver Enterprises I, the Philippines 8. EMA for Reducing Greenhouse Gas Emissions in Rice Processing: Oliver Enterprises II, the Philippines 9. Environmental Impact Assessment, Compliance Monitoring and Reporting in Electroplating: Well-Ever, the Philippines 10. Relevant Environmental Costing and Decision-Making in a SEA Paper Manufacturer: Classic Crafts, Thailand 11. Environmental Risk Assessment at a Pulp and Paper Company, Thai Cane Paper, Thailand 12. Decoupling Economic Growth from Pollution: Tan Loc Food, Vietnam 13. Supply Chain Information and EMA in Coffee Exporting: Neumann Vietnam, Vietnam 14. Environmental and Quality Improvements as Justification for Higher Capital Expenditure and Land Use in Shrimp Farming, Chau Thanh Tam Shrimp Farm, Vietnam 15. Material and Energy Flow Accounting in Beer Production: Sai Gon Beer, Vietnam Part III: Findings, Discussion and Conclusion 16. Rationale Behind and Reasons for Applying EMA in Corporate Practice 17. Revealing Patterns of Environmental Management Accounting Application 18. Conclusions and Outlook
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