Environmental Management Accounting Procedures and Principles

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Environmental Management Accounting Procedures and Principles ♦ Energy-related connection charges corresponding to conversion losses (i.e., district heat) ♦ Energy tax (contained in purchasing price, imposed at delivery to grid most countries ♦ Taxes for air emissions 1.5. Fines and penalties ♦ Fines for non-compliance with air emission 1.6. Insurance for environmental liabilities ♦ Insurance against disturbances and accidents caused by released emissions 1.7. Provisions for clean-up costs, remediation, etc. ♦ Provisions for adaptation of end-of-pipe plants to state-of-the-art technologies 2. Prevention and environmental management 2.1. External services for environmental management ♦ Legal aid and external consultation ♦ Cost of training, literature and information material, etc. 2.2. Personnel for general environmental management activities ♦ Meetings of the management committee, departmental managers, other employees and the environmental team reporting related issues ♦ Continual or occasional control measures, internal audits ♦ Administrative processes, announcements and inquiries ♦ Internal and external training or additional training including travel costs 2.3. Research and Development ♦ Research, development and trailing costs for emission prevention measures ♦ Research and development measures for the prevention of energy conversion losses and emissions 2.4. Extra expenditure for cleaner technologies ♦ Additional costs in comparison to state-of-the-art technologies for additional energy efficiency improvements 2.5. Other environmental management costs 3. Material purchase value of non-product output 3.5. Energy ♦ Energy content of excess/waste heat (costs for components of energy carriers corresponding to conversion losses) -114-
Environmental Management Accounting Procedures and Principles 4. Processing costs of non-product output ∑ Environmental Expenditure 5. Environmental revenues 5.1. Subsidies, awards ♦ Subsidies for technologies using renewable energy carriers ♦ Construction costs and financial subsidies for in-house electricity production ♦ Awards of optimal energy management 5.2. Other earnings ♦ Earnings from in-house produced electricity ∑ Environmental Revenues 1.2. Checklist for wastewater Environmental cost/expenditure category Wastewater 1. Waste and emission treatment 1.1. Depreciation for related equipment ♦ Depreciation for plants for means of wastewater treatment, i.e., rake, oil shunt, sand filter, cleaning-in-place (CIP) facility, biological level ♦ Caption tubs in the storage rooms to prevent groundwater contamination 1.2. Maintenance and operating materials and services ♦ Operating materials and energy for the plant in accordance with 1.1, for continual operation and for the conduct of inspections, maintenance servicing and repairs ♦ Maintenance services provided externally ♦ External analysis and metrics costs ♦ External testing costs, control and monitoring costs 1.3. Personnel -115-
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Environmental Management Accounting Procedures and Principles

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