Environmental Management Accounting Procedures and Principles

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Environmental Management Accounting Procedures and Principles 1.6. Insurance for environmental liabilities ♦ Insurance against disturbance and accidents caused in on-site disposal sites 1.7. Provisions for clean-up costs, remediation, etc. ♦ Provisions for reforestation and recultivation ♦ Provisions for the clean-up of disposal sites and contaminated land ♦ Provision for the adaptation of end-of-pipe plants in line with state-of-the-art technologies 2. Prevention and environmental management 2.1. External services for environmental management ♦ Legal aid and external consultancy ♦ Cost of training, literature and information materials, etc. 2.2. Personnel for general environmental management activities ♦ Meetings of the management committee, departmental managers, other employees and the environmental team reporting related environmental issues ♦ Continual or occasional control measures, internal audits ♦ Administrative processes, announcements and inquiries ♦ Internal and external education and training including travel costs 2.3. Research and development ♦ Research, development and trailing costs for prevention measures 2.4. Extra expenditure for cleaner technologies ♦ Additional costs in comparison to state-of-the-art technologies specially dealing with the prevention of contaminated land 2.5. Other environmental management costs ∑ Environmental Expenditure 5. Environmental revenues 5.1. Subsidies, awards ♦ Subsidies for disposal site sanitation 5.2. Other earnings ♦ ∑ Earnings from the utilization of in-house disposal sites Environmental Revenues -122-
Environmental Management Accounting Procedures and Principles 1.5. Checklist for noise and vibration Environmental cost/expenditure category Noise and vibration 1. Waste and emission treatment 1.1. Depreciation for related equipment ♦ Noise absorption devices, sound-proof walls, isolation ♦ Internal operating noise pollution measures (if not already attributed to health and safety) ♦ Environmentally relevant portion of the depreciation for production plants, i.e., sound absorption 1.2. Maintenance and operating materials and services ♦ Operating materials and energy for the plants in accordance with 1.1, continual operation and for the conduction 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 ♦ Emissions and noise administrator ♦ Operation and maintenance of the plant in accordance with 1.1 ♦ Internal analysis and metrics costs ♦ Internal testing costs, control and monitoring costs ♦ Operational training for treatment and prevention ♦ Compliance with laws and specified corporate requirements ♦ Compliance with documentation and notification obligations 1.4. Fees, taxes, charges ♦ Charges for administrative processes 1.5. Fines and penalties ♦ Fines for non compliance with noise-related laws 1.6. Insurance for environmental liabilities ♦ Insurance against disturbance and claims by neighbors 1.7. Provisions -123-
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