Environmental Management Accounting Procedures and Principles

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Environmental Management Accounting Procedures and Principles 1.6. Checklist for biodiversity and landscape Environmental cost/expenditure category biodiversity and landscape 1. Waste and emission treatment 1.1. Depreciation for related equipment ♦ Environmentally relevant portion of the depreciation for production plants, i.e., special measures taken for landscape design 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 ♦ Operation and maintenance of the sites in accordance with 1.1 ♦ Internal analysis and metrics costs ♦ Operational training for treatment and prevention ♦ Compliance with laws and specified corporate requirements 1.4. Fees, taxes, charges ♦ Charges for administrative processes 1.5. Fines and penalties 1.6. Insurance for environmental liabilities 1.7. Provisions for clean-up costs, remediation, etc. ♦ Provisions for landscaping after construction activities 2. Prevention and environmental management 2.1. External services for environmental management ♦ Legal aid and external consultation ♦ Cost of literature and information materials, etc. -126-
Environmental Management Accounting Procedures and Principles 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 ♦ Communication with neighbors and other interested parties 2.3. Research and development ♦ Research and development for biodiversity and landscaping 2.4. Extra expenditure for cleaner technologies ♦ Additional costs in comparison to state-of-the-art technology 2.5. Other environmental management costs ♦ Eco-sponsoring activities, projects for protecting wild land, rain forests, etc. 3. Material purchase value of non-product output 3.1. Raw materials 3.2. Packaging 3.3. Auxiliary materials 3.4. Operating materials 4. Processing costs of non-product output ∑ Environmental Expenditure 5. Environmental revenues 5.1. Subsidies, awards 5.2. Other earnings ∑ Environmental Revenues -127-
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Environmental Management Accounting Procedures and Principles

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