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Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production – reduced costs and fewer environmental impacts through the reduced use of materials – environmental management accounting (EMA) is a necessary information management tool. Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.
The Expert Working Group on Improving Government's Role in the Promotion of Environmental Management Accounting (EMA), was formed when it was realised that although a number of governments were interested in promoting EMA, there was little communication between the agencies involved. This, the first publication of the Working Group, presents the terminology and techniques used by its members. It aims to establish a common understanding of the basic concepts of EMA and provide a set of principles and procedures to guide those interested in its application.
This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.
Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.
Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.
This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.
One of the major challenges for many Mediterranean and other countries is finding viable solutions to tackle water shortage. Some of the major water quality constraints derive from the high salinity of groundwater and from pollution sources such as: untreated domestic sewage, fertilizers and pesticides from irrigation drainage, industrial effluents, and solid waste disposal. Wastewater treatment processes involving physico-chemical and biological treatment, chemical oxidation, membrane technologies, along with methods of solids concentration and disposal are of special relevance in dealing with these problems. This volume contains selected lectures presented at the NATO ADVANCED TRAINING COURSE held in Oviedo (November 15-21, 2009) and sponsored by the NATO Science for Peace and Security (SPS) Programme. They cover a variety of topics from wastewater treatment methods to cleaner production strategies, as a careful management of water resources is the basis for sustainable development and to avoid potential security threats. The reader will benefit from a general view of some of the operations involved in wastewater treatment and solid concentration and disposal methods. A proper water reuse and recycling, together with efficient solid disposal, would contribute to a better use of the resources and a sustainable economic growth, particularly in many arid lands of the world.
Environmental Technology and Sustainability: Physical, Chemical and Biological Technologies for Clean Environmental Management provides a dependable source of information on the fundamental scientific evidence involved in environmental protection and sustainable development. The book provides the basic natural sciences that underpin the understanding, development and application of environment technologies that support a clean inhabitable world that includes environmental technologies and sustainable, renewable energy systems. It considers the science and technology for environmental benefits, including the development of both smarter, cleaner technologies for environmental protection, conservation, and more. - Provides methods and processes for CO2 Sequestration - Focuses on technologies for reducing greenhouse gases and for biofuel production - Outlines issues surrounding contaminated water and provides solutions for water management - Describes problems facing air pollution, including sources and mitigation - Includes contaminated soil management
This book provides an overview of cleaner production, including how regulations have evolved, and presents a broad perspective on how it is being developed. Presenting several practical examples and applications of modern clean production technologies, it provides readers with ideas on how to extend these practices to other industry sectors in order to contribute to a better environment in the future. The authors start from the initial concepts of how to implement new cleaner production systems, before collecting recent developments in the area and demonstrating practical ways in which the latest knowledge can be applied. It motivates readers to develop new ideas on how to improve manufacturing systems to save energy and generate less waste, and discusses strategies on how to save, reuse and adapt materials, as well as techniques to reduce the waste and pollution produced. This book serves as a reference resource for industrial management engineers and researchers, and is also of interest to undergraduate and postgraduate students looking for insights into cleaner production in industry.
"Biochar is the carbon-rich product when biomass (such as wood, manure, or crop residues) is heated in a closed container with little or no available air. It can be used to improve agriculture and the environment in several ways, and its stability in soil and superior nutrient-retention properties make it an ideal soil amendment to increase crop yields. In addition to this, biochar sequestration, in combination with sustainable biomass production, can be carbon-negative and therefore used to actively remove carbon dioxide from the atmosphere, with major implications for mitigation of climate change. Biochar production can also be combined with bioenergy production through the use of the gases that are given off in the pyrolysis process.This book is the first to synthesize the expanding research literature on this topic. The book's interdisciplinary approach, which covers engineering, environmental sciences, agricultural sciences, economics and policy, is a vital tool at this stage of biochar technology development. This comprehensive overview of current knowledge will be of interest to advanced students, researchers and professionals in a wide range of disciplines"--Provided by publisher.