Environmental Management Accounting Procedures and Principles

Environmental Management Accounting
Procedures and Principles
• Share of ton kilometers on railway/ship/truck in percentages;
• Share of passenger kilometers of business trips or means of transport in percentages;
• Share of hazardous waste in relation to total waste production in percentages;
• Recycling rate (share of recycled waste in relation to total waste production in
percentages.)
Share percentage of environmental costs
From the total environmental cost scheme, the shares of costs by media and by cost item can
be calculated. In the pulp and paper industry in Austria, for example, water management
accounts for up to 50 per cent of all environmental cost, with waste and air/climate accounting
for about 30 and 20 per cent. But wasted material input is by far the dominant cost factor,
accounting for about 80 per cent when calculated by cost items (material purchase and
processing costs). For other sectors and regions, these shares will vary. Figure 41 shows an
example from the pulp and paper industry.
Environmental media
Environmental cost/expenditure
categories
Air & Climate
Wastewater
Waste
Soil & Groundwater
Noise & vibration
Biodiversity & Landscape
Radiation
Other
Total
1. Waste and emission treatment 1 11 5 0 0 0 0 0 17
2. Prevention and environmental
1 1 1 0 0 0 0 2 5
management
3. Material purchase value of non-product 14 34 20 0 0 0 0 0 68
output
4. Processing costs of non-product output 2 6 10 0 0 0 0 0 12
∑ Total Environmental Expenditure 18 52 36 0 0 0 0 2 108
5. Environmental Revenues -2 - 6 0 0 0 0 0 - 8
∑ Net Environmental Expenditure 18 50 30 0 0 0 0 2 100
FigureSEQARABISCH 42.
Share of environmental costs
Total annual investments
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