Environmental Management Accounting and Supply Chain Management

2011
ISBN: 978-94-007-3620-7
Verlag: Springer Netherlands

Buch, Englisch, 378 Seiten, Previously published in hardcover, Format (B × H): 155 mm x 235 mm, Gewicht: 604 g

Reihe: Eco-Efficiency in Industry and Science

This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.

Zielgruppe

Graduate

Autoren/Hrsg.

Burritt, Roger L.

Schaltegger, Stefan

Csutora, Maria

Bennett, Martin

Pohjola, Tuula

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Einkauf, Logistik, Supply-Chain-Management
• Geowissenschaften Umweltwissenschaften Umweltmanagement, Umweltökonomie
• Geowissenschaften Umweltwissenschaften Nachhaltigkeit

Inhaltsverzeichnis

Foreword

Preface

Acknowledgments

List of Contributors

List of Figures

List of Tables

PART I: Introduction and Structure

1. Sustainable Supply Chain Management and Environmental Management Accounting

Part II: Contemporary Issues

2. Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study

3. Motivations Behind Sustainable Purchasing

4. An Input-output Technological Model of Life Cycle Costing

5. Farm Risk Management Applied to Sustainability of the Food Supply Chain: A Case Study of Sustainability Risks in Dairy Farming

J. Leppälä, E. Manninen and T. Pohjola

PART III: Social Issues

6. Companies, Stakeholders and Corporate Sustainability - Empirical Insights from Hungary

7. Corporate Social Responsibility and Competitiveness - Empirical Results and Future Challenges

8. Social Impact Measurement: A Classification of Methods

PART IV: Economic Issues

9. New Decision Method for Environmental Capital Investment

N. Minato

10. Carbon Accounting in Greek Companies Participating in the European Union’s Emissions Trading Scheme: Current Practice and Projected Financial Implications

11. Environmental Management Accounting: Comparing and Linking Requirements on the Micro and Macro Level - A Practitioner’s View

PART V:  Other Issues

12. The Benefit Side of Environmental Activities and the Connection with Company Value

13. Implementation of Water Framework Directive Obligations in Hungary: Estimating Benefits of Development Activities in Two Pilot Areas

14. Health, Safety and Environmental Costs and Chemical Selection in the Oilfield Industry: A Method for InformedDecisions During Project Planning

15. Sustainability Management Control

16. Impact Assessment in the European Union: The Example of the Registration, Evaluation and Authorisation of Chemicals (REACH)

Index