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Roger L. Burritt & Stefan Schaltegger 
Environmental Management Accounting and Supply Chain Management 

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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’.
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Table of Content

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 Informed Decisions 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
Language English ● Format PDF ● Pages 378 ● ISBN 9789400713901 ● File size 7.3 MB ● Editor Roger L. Burritt & Stefan Schaltegger ● Publisher Springer Netherland ● City Dordrecht ● Country NL ● Published 2011 ● Downloadable 24 months ● Currency EUR ● ID 2444938 ● Copy protection Social DRM

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