Environmental Management Accounting Procedures and Principles

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Environmental Management Accounting Procedures and Principles ANNEX 1. Checklists ......................................................................................................... 1.1. Checklist for air and climate ................................................................ 1.2. Checklist for wastewater ..................................................................... 1.3. Checklist for waste .............................................................................. 1.4. Checklist for soil and groundwater ....................................................... 1.5. Checklist for noise and vibration .......................................................... 1.6. Checklist of biodiversity and landscape ............................................... 1.7. Checklist of radiation ........................................................................... 1.8. Checklist for other environmental costs ............................................... 2. Conversion factors ............................................................................................ 3. Material flow cost accounting charts .................................................................. 4. Literature ........................................................................................................... -112-
Environmental Management Accounting Procedures and Principles 1. CHECKLISTS 1.1. Checklist for air and climate Environmental cost/expenditure category Air and climate 1. Waste and emission treatment 1.1. Depreciation for related equipment ♦ Filter plants, dust remover, biological filter ♦ Recovery of fugative solvents ♦ Respective depreciation for in-house energy plants corresponding to efficiency losses (heating house, solar plant, wind ventilator) ♦ Respective depreciation (corresponding to the losses) for plants for combined heat and power retrieval ♦ Closed loop cooling systems ♦ Building heating: respective part of non-efficiency energy conversion ♦ Air-conditioning ♦ Environmentally relevant portion of the depreciation for production plants, i.e., post combustion in paint facilities 1.2. Maintenance and operating materials and services ♦ Operating materials and energy for the plant in accordance with 1.1, continual operation and for the conduct of inspections, maintenance servicing and repairs, with the respective share of non-efficient energy conversion ♦ Maintenance services provided externally ♦ External analysis and metrics costs ♦ External testing costs, control and monitoring costs 1.3. Personnel ♦ Energy administrator ♦ Operation and maintenance of the in-house energy-related plant ♦ Internal analysis and metrics costs ♦ Internal testing costs, control and monitoring costs ♦ Operational training for energy saving and conversion ♦ Compliance with laws and specified corporate requirements ♦ Compliance with documentation and notification obligations 1.4. Fees, taxes, charges -113-
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Environmental Management Accounting Procedures and Principles

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