Environmental Management Accounting Procedures and Principles

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Environmental Management Accounting Procedures and Principles 5. Environmental Revenues 5.1. Subsidies, awards 5.2. Other earnings ∑ Environmental Revenues 1.8. Checklist for other environmental costs This checklist applies to remaining costs only, which have not been distributed to environmental media. Whenever possible, the relevant costs should be attributed to the different environmental media, based on sound estimates. Environmental cost/expenditure category Other 1. Waste and emission treatment 1.1. Depreciation for related equipment 1.2. Maintenance and operating materials and services 1.3. Personnel ♦ Compliance with laws and specified corporate requirements ♦ Compliance with documentation and notification obligations 1.4. Fees, taxes, charges ♦ Registration charge for entry into EMAS site register ♦ Charges for administrative processes ♦ Registration charge, i.e., for eco labels 1.5. Fines and penalties ♦ Environmental penalties, compensations and settlements, if not distributed to the respective environmental media 1.6. Insurance for environmental liabilities 1.7. Provisions for clean-up costs, remediation, etc. 2. Prevention and environmental management 2.1. External services for environmental management -130-
Environmental Management Accounting Procedures and Principles ♦ Legal aid and external consultancy ♦ Cost of training, literature and information materials, etc ♦ Environmental verifiers, certification and audit costs ♦ External communication costs, i.e., advertisements, environmental reporting 2.2. Personnel for general environmental management activities ♦ Meetings of the management committee, departmental managers, other employees and the environmental team reporting environmental issues ♦ Continual or occasional control measures, internal audits ♦ Administrative processes, announcements and inquiries ♦ Internal and external education and training including travel costs ♦ General cost of environmental manager, general environmental administration ♦ Implementation of an environmental management systems ♦ Environmental communication, revision of inquiries, writing an environmental report ♦ Communication with neighbors ♦ Notification, reporting, monitoring/testing, studies/modeling, record keeping, inspections 2.3. Research and development ♦ Research, development and trailing costs for general waste and emission prevention measures 2.4. Extra expenditure for cleaner technologies 2.5. Other environmental management costs ♦ Additional costs for purchasing environmentally sound products, if significant ♦ Costs for support of local community environmental activities, such as providing funds, seminars and information ♦ Costs for environmental advertisement and communication ♦ Costs related with environmental trails ∑ Environmental Expenditure 5. Environmental revenues 5.1. Subsidies, awards ♦ Subsidies for general environmental management activity (i.e., installation of environmental management systems) ♦ Awards for environmental management activities 5.2. Other earnings -131-
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Environmental Management Accounting Procedures and Principles

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