Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
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<strong>Environmental</strong> <strong>Management</strong> <strong>Accounting</strong><br />
<strong>Procedures</strong> <strong>and</strong> <strong>Principles</strong><br />
♦ Energy-related connection charges corresponding to conversion losses (i.e.,<br />
district heat)<br />
♦ Energy tax (contained in purchasing price, imposed at delivery to grid most<br />
countries<br />
♦ Taxes for air emissions<br />
1.5. Fines <strong>and</strong> penalties<br />
♦ Fines for non-compliance with air emission<br />
1.6. Insurance for environmental liabilities<br />
♦ Insurance against disturbances <strong>and</strong> accidents caused by released emissions<br />
1.7. Provisions for clean-up costs, remediation, etc.<br />
♦ Provisions for adaptation of end-of-pipe plants to state-of-the-art technologies<br />
2. Prevention <strong>and</strong> environmental management<br />
2.1. External services for environmental management<br />
♦ Legal aid <strong>and</strong> external consultation<br />
♦<br />
Cost of training, literature <strong>and</strong> information material, etc.<br />
2.2. Personnel for general environmental management activities<br />
♦ Meetings of the management committee, departmental managers, other<br />
employees <strong>and</strong> the environmental team reporting related issues<br />
♦ Continual or occasional control measures, internal audits<br />
♦ Administrative processes, announcements <strong>and</strong> inquiries<br />
♦ Internal <strong>and</strong> external training or additional training including travel costs<br />
2.3. Research <strong>and</strong> Development<br />
♦ Research, development <strong>and</strong> trailing costs for emission prevention measures<br />
♦ Research <strong>and</strong> development measures for the prevention of energy conversion<br />
losses <strong>and</strong> emissions<br />
2.4. Extra expenditure for cleaner technologies<br />
♦ Additional costs in comparison to state-of-the-art technologies for additional<br />
energy efficiency improvements<br />
2.5. Other environmental management costs<br />
3. Material purchase value of non-product output<br />
3.5. Energy<br />
♦ Energy content of excess/waste heat (costs for components of energy carriers<br />
corresponding to conversion losses)<br />
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