環境管理會計英文版(pdf 92)

Acknowledgements ............. 1
Foreword by IFAC............... 3
Foreword by the Authors ................. 4
Executive Summary ............. 7
Chapter 1 Introduction & Context ............ 10
1.1 Why Care About Environmental Issues?............... 10
1.2 Accounting Concepts And Language ........... 12
1.3 Environmental Accounting Context, Concepts And Language......... 13
Chapter 2 EMA Definition(s), Uses, BenefITs And Challenges......... 19
2.1 What Is EMA? ......... 19
2.2 Types Of Information Included Under EMA......... 20
2.3 Uses And BenefITs Of EMA ......... 23
2.4 EMA Challenges Current Accounting Practices............. 26
Chapter 3 Physical Information: Flow of Energy, Water, Materials and Wastes............... 30
3.1 Physical Information and Environmental Performance Indicators...... 30
3.2 Detailed Description of Types of Physical Information ................. 33
3.3 Materials Inputs ................ 34
3.4 Product Outputs ................ 35
3.5 Non-Product Outputs (Waste and Emissions) .......... 36
Chapter 4 Monetary Information: Environment-Related Costs and Earnings........... 37
4.1 Cost CategorIEs ................. 37
4.2 Monetary Environmental Performance Indicators............. 41
4.3 Detailed Description of Cost CategorIEs................ 41
4.4 Environment-Related Earnings and Savings ......... 52
4.5 Distribution of Costs by Environmental Domain .............. 53
Chapter 5 Selected Examples of EMA Applications for Internal Management................. 56
5.1 EMA at the SITe and Organization Level............... 57
5.2 EMA at the Materials Level.......... 61
5.3 EMA at the Project-Level ............. 69
Chapter 6 Selected Examples of EMA Applications and Links Related to Other
Types of Accounting and External Reporting InITiatives ........... 72
6.1 EMA Links to National Accounting and Reporting .......... 72
6.2 EMA Links to Financial Accounting and Reporting ......... 75
6.3 EMA Links to Corporate Environmental Performance Reporting ...... 77
Appendix Abibliography............. 80
Appendix B Where to go for More Information................ 86

We would like to gratefully acknowledge the efforts of Mr. Tarcisio Alvarez-Rivero of the
Division for Sustainable Development of the UnITed Nations Department of Economic and
Social Affairs (DSD/UNDESA), who first communicated our idea for a guidebook to IFAC and
has helped us develop the proposal and coordinate international funding for the project.
The US Environmental Protection Agency (Ms. Kristin PIErre) and the UK Environment Agency
(Mr. Howard Pearce) contributed to the preliminary phases of document development by
providing funding for development of the project proposal and for a preliminary EMA lITerature
review, respectively. Funders of the effort to wrITe and revIEw the guidance documentITself
include DSD/UNDESA, the UK Environment Agency (Mr. Howard Pearce), the Japan Ministry
of Environment (Mr. Kenji Sawami), the Austrian Ministry for Transport, Innovation and

..............................