Environmental Management Accounting (EMA) as a Support for Cleaner Production

It's not what you do, it's the way that you do it? Of method and madness

“…Although within organisations SEA has slowly become more integrated with other mechanisms such as environmental management systems (see, for example, Schaltegger et al, 2008) it is not at all obvious that even environmental accounting is that widely practised. Equally, it is not at all obvious that environmental accounting is crucial to organisational functions, at least not beyond the broader concerns of risk management.…”

Climate Change and Corporate Environmental Responsibility

“…Because of the introduction of environment friendly manufacturing processes and environmental audits, the cost of production increases by a good proportion and as a result, prices of the products also increase. Historically the usual assumption among most of the managers has been that improving environmental performance represents only extra costs for the organization with no corresponding benefit other than to ensure compliance with laws and regulations and thus avoid possible precaution or fines (Schaltegger et al, 2008). But over the years, several researches and case studies have shown a different picture which is a bit different than this usual assumption.…”

“…But over the years, several researches and case studies have shown a different picture which is a bit different than this usual assumption. Many company examples have shown that adopting environmental protection measures can often substantially reduce costs and a growing number of companies have demonstrated the potential to reduce both their costs and their environmental impacts at the same time (Schaltegger et al, 2008). Thus, these days, transnational companies turn their attention to environmental issues in a more coherent and active manner than was previously the case (Perry and Singh, 2001).…”

“…The issue of Cleaner Production (CP), and, b. The issue of environmental reporting, CP can be described as a preventive, integrated strategy in which costly endof-pipe pollution control systems are replaced by measures which reduce and avoid pollution and waste throughout the entire production cycle, through the efficient use of raw materials, energy and water (Schaltegger et al, 2008). According to Schaltegger et al (2008), the main objectives of CP are to:…”

“…CP can play a crucial role in achieving eco-efficiency and CP represents not merely a technical solution for the production department, but also an internal corporate strategy which requires all decision-makers in a company to assess the potential to adopt cleaner technologies and techniques in all parts of the organization (Schaltegger et al, 2008;Yacooub and Fresner, 2006).…”