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 />
♦ Internal analysis <strong>and</strong> metrics costs<br />
♦ Internal testing, control <strong>and</strong> monitoring costs<br />
♦ Self delivery of waste to disposal sites or to recycling<br />
♦ Corporate training of waste separation <strong>and</strong> prevention<br />
♦ Compliance with waste regulations <strong>and</strong> corporate specific requirements, i.e.,<br />
creation of economic waste prevention plans<br />
♦ Filing <strong>and</strong> record keeping for (hazardous) waste disposal<br />
1.4. Fees, taxes, charges<br />
♦ Disposal cost of municipal <strong>and</strong> hazardous waste including weighing charges,<br />
container rental, container destruction, etc.<br />
♦ Waste disposal fees <strong>and</strong> charges (public waste disposal)<br />
♦ Recycling costs for residues such as paper, packaging materials, plastics,<br />
organic waste, metal, etc.<br />
♦ Taxes for waste <strong>and</strong> clean-up of contaminated sites (as exists)<br />
♦ License tax for product packaging<br />
♦ Charges for municipal permits reporting waste management<br />
♦ Charges for licenses <strong>and</strong> corporate plant production permits in connection with<br />
the processing of hazardous materials<br />
1.5. Fines <strong>and</strong> penalties<br />
♦ For neglecting to comply with waste-related regulations regarding separation,<br />
monitoring, transport <strong>and</strong> disposal<br />
1.6. Insurance for environmental liabilities<br />
♦ Insurance against the risk of accidents during transportation of hazardous goods<br />
<strong>and</strong> waste<br />
1.7. Provisions for clean-up costs, remediation, etc.<br />
♦ Provisions for neglected overburden removal in mining<br />
♦ Provisions for waste removal <strong>and</strong> recycling obligations<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 consultancy in the area of waste management<br />
♦<br />
Costs for training, literature <strong>and</strong> information materials, etc.<br />
2.2. Personnel for general environmental management activities<br />
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