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 />
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 />
♦ Communication with neighbors <strong>and</strong> other interested parties<br />
2.3. Research <strong>and</strong> development<br />
♦ Research <strong>and</strong> development for biodiversity <strong>and</strong> l<strong>and</strong>scaping<br />
2.4. Extra expenditure for cleaner technologies<br />
♦ Additional costs in comparison to state-of-the-art technology<br />
2.5. Other environmental management costs<br />
♦ Eco-sponsoring activities, projects for protecting wild l<strong>and</strong>, rain forests, etc.<br />
3. Material purchase value of non-product output<br />
3.1. Raw materials<br />
3.2. Packaging<br />
3.3. Auxiliary materials<br />
3.4. Operating materials<br />
4. Processing costs of non-product output<br />
∑<br />
<strong>Environmental</strong> Expenditure<br />
5. <strong>Environmental</strong> revenues<br />
5.1. Subsidies, awards<br />
5.2. Other earnings<br />
∑<br />
<strong>Environmental</strong> Revenues<br />
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