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Environmental Management Accounting (EMA), ALYA SUFI IKRIMA 041911333248…
Environmental Management Accounting (EMA)
CHAPTER 1 Introduction
Accounting Concepts And Language
Management accounting (MA)
, focuses on internal decision making.
Financial accounting (FA)
, aims to provide information to external stakeholders.
Why Care About Environmental Issues?
The supply chain, finance providers, regulatory agencies, and other stakeholders are pressuring for environmental performance and disclosure, along with the resulting trend of organizations incurring ever-increasing environment-related costs.
Environmental Accounting Context, Concepts And Language
Management accounting
Financial accounting and reporting
Externalities estimation (such as full cost accounting)
Natural resource accounting
National accounting and reporting
Sustainability accounting
CHAPTER 2
EMA Definition(s), Uses, Benefits And Challenges
What Is EMA?
International Federation of Accountants (IFAC) and the EMA Expert Working Group of the United Nations Division of Sustainable Development (UNDSD)
, which highlight the broad types of information typically considered under EMA, as well as some common EMA data analysis techniques and uses.
Types Of Information Included Under EMA
Physical information
Monetary information
Uses And Benefits Of EMA
Eco-efficiency
Strategic Position
Compliance
EMA Challenges – Current Accounting Practices
unintentional hiding of environment-related
cost information in overhead accounts
current accounting practices such as inadequate
links between accounting and other departments
inadequate tracking of information on materials use,
flows and costs
lack of some environment-related information in the accounting records
investment decisions made on the basis of incomplete environment-related information.
CHAPTER 3
Physical Information: Flow of Energy, Water, Materials and Wastes
Physical Information and Environmental Performance Indicator
Materials flow accounting
Materials balances
Physical environmental performance indicators (EPIs)
Description of Types of Physical Information
Materials Inputs
Packaging materials
Raw and auxiliary materials
Merchandise
Operating materials
Water
Energy
Product Outputs
Products
By-products
Packaging
Non-Product Outputs (Waste and Emissions)
Solid waste
Hazardous waste
Wastewater
Air emissions
CHAPTER 4
Monetary Information:
Environment-Related Costs and Earnings
Cost Categories
Waste and Emission Control Costs
Prevention and other Environmental Management Costs
Materials Costs of Non-Product Outputs
Research and Development Costs
Materials Costs of Product Outputs
Less Tangible Costs
Monetary Environmental Performance Indicators
Including eco-efficiency indicators
Detailed Description of Cost Categories
Including subcategories under each,
such as
equipment depreciation, materials, water, energy and personnel.
Environment-Related Earnings and Savings
Savings
For example, from
reduced waste disposal costs
Related Earnings
Such as revenues from scrap sales
Distribution of Costs by Environmental Domain
Air and climate
Wastewater and waste
CHAPTER 5
Selected Examples of EMA Applications for Internal Management
EMA for a particular material or class of materials used or produced
EMA for
a particular project
EMA for a site or organization as a whole
CHAPTER 6
Selected Examples of EMA Applications and Links Related to Other Types of Accounting and External Reporting Initiatives
EMA Links to Financial Accounting and Reporting
EMA Links to Corporate Environmental Performance Reporting
EMA Links to National Accounting and Reporting
ALYA SUFI IKRIMA 041911333248 KELAS N