Environmental Management Accounting Procedures and Principles

Environmental Management Accounting
Procedures and Principles
1.7. Provisions for clean-up costs, remediation, etc.
♦ Provisions for damage compensation to injured and their dependants following
cases of disturbances and accidents
♦ Provisions for treatment of radioactive contamination
♦ Provisions 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 consultation performance in the area of radiation
management
♦ 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
♦ Communication with neighbors and other interested parties
2.3. Research and development
♦ Research, development and trailing costs for radiation prevention measures
2.4. Extra expenditure for cleaner technologies
♦ Additional costs in comparison to state-of-the-art technology
2.5. Other environmental management costs
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
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Environmental Expenditure
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