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 />
1.6. Insurance for environmental liabilities<br />
♦ Insurance against disturbance <strong>and</strong> accidents caused in on-site disposal sites<br />
1.7. Provisions for clean-up costs, remediation, etc.<br />
♦ Provisions for reforestation <strong>and</strong> recultivation<br />
♦ Provisions for the clean-up of disposal sites <strong>and</strong> contaminated l<strong>and</strong><br />
♦ Provision for the adaptation of end-of-pipe plants in line with state-of-the-art<br />
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<br />
♦<br />
Cost of training, literature <strong>and</strong> information materials, 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 environmental issues<br />
♦ Continual or occasional control measures, internal audits<br />
♦ Administrative processes, announcements <strong>and</strong> inquiries<br />
♦ Internal <strong>and</strong> external education <strong>and</strong> training including travel costs<br />
2.3. Research <strong>and</strong> development<br />
♦ Research, development <strong>and</strong> trailing costs for prevention measures<br />
2.4. Extra expenditure for cleaner technologies<br />
♦ Additional costs in comparison to state-of-the-art technologies specially dealing<br />
with the prevention of contaminated l<strong>and</strong><br />
2.5. Other environmental management costs<br />
∑<br />
<strong>Environmental</strong> Expenditure<br />
5. <strong>Environmental</strong> revenues<br />
5.1. Subsidies, awards<br />
♦<br />
Subsidies for disposal site sanitation<br />
5.2. Other earnings<br />
♦<br />
∑<br />
Earnings from the utilization of in-house disposal sites<br />
<strong>Environmental</strong> Revenues<br />
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