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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 />

♦ Umweltbundesamt/Bundesumweltministerium<br />

(Hrsg.), H<strong>and</strong>buch Umweltcontrolling, Vahlen Verlag, München. 1995.<br />

♦ United Nations, Division for Sustainable Development<br />

Improving Government´s Role in the Promotion of <strong>Environmental</strong> Managerial<br />

<strong>Accounting</strong>, New York, 2000.<br />

♦ UNCTAD<br />

United Nations Conference on Trade <strong>and</strong> Development, <strong>Accounting</strong> by small <strong>and</strong><br />

medium sized entreprises, Geneva, July 2000.<br />

♦ UNCTAD<br />

United Nations Conference on Trade <strong>and</strong> Development, Integrating <strong>Environmental</strong><br />

<strong>and</strong> Financial Performance at the Enterprise Level, A methodology for<br />

st<strong>and</strong>ardizing Eco-efficiency Indicators, draft document.<br />

♦ VDI, Verein Deutscher Ingenieure<br />

Ermittlung der Aufwendungen für Maßnahmen zum betrieblichen Umweltschutz,<br />

VDI 3800, 2000.<br />

♦ VDI, Verein Deutscher Ingenieure<br />

Betriebliche Umweltkennzahlen für das Umweltmanagement, Lietfaden zu Aufbau,<br />

Einführung und Nutzung, VDI 4050, 2000.<br />

♦ Wagner, B., Strobel, M.<br />

Kostenmanagement mit der Flusskostenrechnung, in: Freimann, J. (Hg. 1999):<br />

Werkzeuge erfolgreichen <strong>Management</strong>s. Ein Kompendium für die<br />

Unternehmenspraxis, Wiesbaden 1999, S. 49-70.<br />

♦ Wagner, B.<br />

Arbeitsmaterialien Umweltmanagement (Working Materials: <strong>Environmental</strong><br />

<strong>Management</strong>) Augsburg, Germany: Skriptum. 1995.<br />

♦ WBCSD, World Business Council for Sustainable Development, R. Bidwell, H.<br />

Verfaillie<br />

Measuring Eco-Efficiency, a guide to reporting company performance,<br />

www.wbcsd.ch/publications/measuring.htm<br />

♦ White, A., Becker, M., Goldstein, J.<br />

Total Cost Assessment: Accelerating Industrial Pollution Prevention through<br />

Innovative Project Financial Anayisis (Sponsored by the US <strong>Environmental</strong><br />

Protection Agency; Boston, MA: Tellus Institute), 1991.<br />

♦ White, A.<br />

EPA journal, “<strong>Accounting</strong> for Pollution Prevention”, July-September (1993), pp. 23-<br />

25; White, A., Becker, M., Goldstein, J. “Total Cost Assessment: Accelerating<br />

Industrial Pollution Prevention through Innovative Project Financial Analysis with<br />

Applications to the Pulp <strong>and</strong> Paper Industry, prepared for U.S. E.P.A, Office of<br />

Pollution Prevention, December 1991.<br />

-142-

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