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 />
♦ Legal aid <strong>and</strong> external consultancy<br />
♦ Cost of training, literature <strong>and</strong> information materials, etc<br />
♦ <strong>Environmental</strong> verifiers, certification <strong>and</strong> audit costs<br />
♦<br />
External communication costs, i.e., advertisements, environmental reporting<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 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 />
♦ General cost of environmental manager, general environmental administration<br />
♦ Implementation of an environmental management systems<br />
♦ <strong>Environmental</strong> communication, revision of inquiries, writing an environmental<br />
report<br />
♦ Communication with neighbors<br />
♦ Notification, reporting, monitoring/testing, studies/modeling, record keeping,<br />
inspections<br />
2.3. Research <strong>and</strong> development<br />
♦ Research, development <strong>and</strong> trailing costs for general waste <strong>and</strong> emission prevention<br />
measures<br />
2.4. Extra expenditure for cleaner technologies<br />
2.5. Other environmental management costs<br />
♦ Additional costs for purchasing environmentally sound products, if significant<br />
♦ Costs for support of local community environmental activities, such as providing<br />
funds, seminars <strong>and</strong> information<br />
♦ Costs for environmental advertisement <strong>and</strong> communication<br />
♦ Costs related with environmental trails<br />
∑<br />
<strong>Environmental</strong> Expenditure<br />
5. <strong>Environmental</strong> revenues<br />
5.1. Subsidies, awards<br />
♦ Subsidies for general environmental management activity (i.e., installation of<br />
environmental management systems)<br />
♦ Awards for environmental management activities<br />
5.2. Other earnings<br />
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