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 />
♦ Meetings of the management committee, departmental managers, other<br />
employees <strong>and</strong> the environmental team reporting related environmental issues<br />
♦ Continual or occasional control measures, internal audits<br />
♦ Waste-related administration processes, announcements <strong>and</strong> inquiries<br />
♦ Internal <strong>and</strong> external education <strong>and</strong> training, including travel costs<br />
♦ Product design costs to change design to reduce waste<br />
♦ Planning costs for process changes that reduce waste<br />
♦ Emergency response planning <strong>and</strong> training with regard to hazardous substances<br />
2.3. Research <strong>and</strong> Development<br />
♦ Research, development <strong>and</strong> trailing costs for waste prevention measures<br />
2.4. Extra expenditure for cleaner technologies<br />
♦ Additional costs in comparison to state-of-the-art technologies in regard to<br />
special waste prevention processes<br />
2.5. Other environmental management costs<br />
3. Material purchase value of non-product output<br />
3.1. Raw materials<br />
♦<br />
Material purchase value of raw materials ending up in waste<br />
3.2. Packaging<br />
♦<br />
Material purchase value of packaging materials ending up in waste<br />
3.3. Auxiliary materials<br />
♦<br />
Material purchase value of auxiliary materials ending up in waste<br />
3.4. Operating materials<br />
♦ Material purchase value of operating materials ending up in waste, as long as it<br />
is not already contained in 1.2<br />
4. Processing costs of non-product output<br />
♦ Manufacturing cost surcharge in accordance with treatment depth for personnel,<br />
depreciation, <strong>and</strong> operating materials of the non-product output<br />
∑<br />
<strong>Environmental</strong> Expenditure<br />
5. <strong>Environmental</strong> revenues<br />
5.1. Subsidies, awards<br />
♦ Construction costs <strong>and</strong> financing subsidies for waste-related plants<br />
♦ Awards for optimal waste management<br />
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