Environmental Management Accounting Procedures and Principles

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Environmental Management Accounting Procedures and Principles flows of residual materials are more precisely determined and allocated to cost centres and cost carriers (cycle 3 in figure 10, but differently evaluated). Environmental revenues derived from sales of waste or grants of subsidies are accounted for in a separate block. Costs that are incurred outside the company and borne by the general public (external costs) or that are relevant to suppliers and consumers (life-cycle costs) are not dealt with (cycle 4 in figure 10). 4 1...Waste disposal and emission treatment costs 2...Prevention and environmental management 3...Wasted material purchase, capital and labor 4...External costs Material Water Energy 2 3 1 Product Non-product Output Figure 10. Different focus of environmental costs Source: Adapted from IMU-Augsburg. 4. ANNUAL CORPORATE ENVIRONMENTAL EXPENDITURE Figure 10 shows the environmental cost scheme developed for EMA. This chapter provides information on the different expenditure items or cost categories. The annex provides checklists for determination by environmental media. 4.1. Waste and emission treatment Waste and emission treatment costs dealing with the non-product output of the company, should be attributed to the different environmental media. Waste collection, recycling and disposal costs are the most obvious to be monitored. This first section covers all kinds of treatment costs of non-product output while the following section addresses the prevention of waste and emissions. -18-
Environmental Management Accounting Procedures and Principles Environmental media Environmental cost/expenditure categories Air / Climate Wastewater Waste Soil / Groundwater Noise / Vibration Biodiversity / Landscape Radiation Other Total 1. Waste and emission treatment 1.1. Depreciation for related equipment 1.2. Maintenance and operating materials and services 1.3. Related personnel 1.4. Fees, taxes, charges 1.5. Fines and penalties 1.6. Insurance for environmental liabilities 1.7. Provisions for clean up costs, remediation 2. Prevention and environmental management 2.1. External services for environmental management 2.2. Personnel for general environmental management activities 2.3. Research and development 2.4. Extra expenditure for cleaner technologies 2.5. Other environmental management costs 3. Material purchase value of nonproduct output 3.1. Raw materials 3.2. Packaging 3.3. Auxiliary materials 3.4. Operating materials 3.5. Energy 3.6. Water 4. Processing costs of non-product output ∑ Environmental expenditure 5. Environmental revenues 5.1. Subsidies, awards 5.2. Other earnings ∑ Environmental revenues Figure 11. Environmental expenditure/costs and revenue/earnings -19-
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