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 />
5.2. Other earnings<br />
♦ Earnings from the sale of materials for reuse <strong>and</strong> recycling (paper, packaging, plastics,<br />
glass, biological waste, etc.)<br />
∑<br />
<strong>Environmental</strong> Revenues<br />
1.4. Checklist for soil <strong>and</strong> groundwater<br />
<strong>Environmental</strong> cost/expenditure category<br />
Soil <strong>and</strong> groundwater<br />
1. Waste <strong>and</strong> emission treatment<br />
1.1. Depreciation for related equipment<br />
♦<br />
♦<br />
♦<br />
♦<br />
♦<br />
Processes for the treatment of soil contamination<br />
Recultivation of l<strong>and</strong><br />
Reforestation measures<br />
L<strong>and</strong>scape design for industrial plants, nuclear power plants, etc.<br />
Protection measures for in-house disposal sites<br />
1.2. Maintenance <strong>and</strong> operating materials <strong>and</strong> services<br />
♦ Operating materials <strong>and</strong> energy for the plants in accordance with 1.1, continual<br />
operation <strong>and</strong> for the conduction of inspections, maintenance servicing <strong>and</strong><br />
repairs<br />
♦ Maintenance services provided externally<br />
♦ External analysis <strong>and</strong> metrics costs<br />
♦ External testing costs, control <strong>and</strong> monitoring costs<br />
1.3. Personnel<br />
♦ Operation <strong>and</strong> maintenance of the plants in accordance with 1.1.<br />
♦ Internal analysis <strong>and</strong> metrics costs<br />
♦ Internal testing costs, control <strong>and</strong> monitoring costs<br />
♦ Training for treatment <strong>and</strong> prevention<br />
♦ Compliance with laws <strong>and</strong> specified corporate requirements<br />
♦ Compliance with documentation <strong>and</strong> notification obligations<br />
1.4. Fees, taxes, charges<br />
♦ Charges for clean-up of contaminated l<strong>and</strong><br />
1.5. Fines <strong>and</strong> penalties<br />
♦ For neglecting to comply with the obligations of individual disposal sites<br />
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