Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
<strong>Environmental</strong> <strong>Management</strong> <strong>Accounting</strong><br />
<strong>Procedures</strong> <strong>and</strong> <strong>Principles</strong><br />
unit due to a wide range of different products; in this case indicators for certain products <strong>and</strong>/or<br />
product groups may be calculated.<br />
Specific energy input = Energy input in kWh = 1,423,271 kWh = 3.83 kWh/kg<br />
Production output in kg 371,988 kg<br />
Generic eco-intensity indicators for most sectors are:<br />
• Raw material input in tons/product quantity in tons;<br />
• Energy input in kWh/product quantity in tons;<br />
• Water input in m 3 /product quantity in tons;<br />
• Waste production in tons/product quantity in tons;<br />
• CO 2 emissions in tons/product quantity in tons;<br />
• SO 2 emissions in tons/product quantity in tons;<br />
• NO x emissions in tons/product quantity in tons;<br />
• VOC emissions in tons/ product quantity in tons;<br />
• Wastewater quantity in m 3 / product quantity in tons.<br />
Other specific consumption indicators could be input of copying paper per staff member, use<br />
of cleaning agents per square meter or reject rate of a machine per hour of operation.<br />
7.4.2. Share percentage<br />
Share percentages are the ratio of a sub-group to the total. A common way of presenting<br />
indicators is in relation to a baseline such as share of hazardous, municipal <strong>and</strong> recycling<br />
waste as a percentage of total waste volume.<br />
Recycling rate = Quantity of recycled waste in t = 3,461 t = 73.5 %<br />
Quantity of total waste in t 4,709 t<br />
Another example would be the share of different energy carriers in the total energy input in<br />
percentages, or the share of packing material weight to the total shipped product weight in<br />
percentages.<br />
Generic indicators for shares are:<br />
• Share of different materials in a product in percentages;<br />
• Share of materials for product <strong>and</strong> packing in percentages;<br />
• Share of products complying with defined environmental criteria (e.g., ecolabelled, organic)<br />
in percentages of total products;<br />
• Share of renewable energy sources as percentage of total energy input;<br />
-98-
Change language