Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
<strong>Environmental</strong> <strong>Management</strong> <strong>Accounting</strong><br />
<strong>Procedures</strong> <strong>and</strong> <strong>Principles</strong><br />
Preface<br />
The Expert Working Group on Improving Government’s Role in the Promotion of <strong>Environmental</strong><br />
<strong>Management</strong> <strong>Accounting</strong> (EMA) was organized as a follow up to informal discussions on the issue at<br />
the 1998 session of the United Nations Commission on Sustainable Development (CSD 6) in the<br />
context of negotiations on environmentally sound technologies. Those discussions indicated that a<br />
number of governments were involved or interested in promoting EMA, but that there had been little or<br />
no communication between the agencies concerned.<br />
The Expert Working Group has met three times. The first meeting was held in Washington DC, hosted<br />
by the United States <strong>Environmental</strong> Protection Agency (USEPA), 30-31 August 1999. The second<br />
meeting took place in Vienna, 15-16 May 2000 <strong>and</strong> was hosted by the Austrian Federal Ministry of<br />
Transport, Innovation <strong>and</strong> Technology. The third meeting was held in Bonn, Germany, 1-2 November<br />
2000, hosted by the German Federal Ministry for Education <strong>and</strong> Research <strong>and</strong> the Federal Ministry for<br />
the Environment, Nature Conservation <strong>and</strong> Nuclear Safety.<br />
The fourth meeting is to be held in Tokyo, Japan, 5-7 June 2001, hosted by the Ministry of the<br />
Environment of Japan, <strong>and</strong> the fifth is planned for Bristol, UK, in February 2002.<br />
The participants in the Expert Working Group are from national environment agencies <strong>and</strong> ministries,<br />
international organizations, industry, accounting firms, academia, <strong>and</strong> United Nations agencies, as well<br />
as from the United Nations Division for Sustainable Development. To date the group includes<br />
participants from government agencies in Argentina, Australia, Austria, Brazil, Canada, China,<br />
Colombia, Czech Republic, Denmark, Egypt, Finl<strong>and</strong>, Germany, Hungary, India, Italy, Japan, Mexico,<br />
Nepal, Netherl<strong>and</strong>s, Norway, Philippines, Pol<strong>and</strong>, Portugal, Slovak Republic, Sweden, United Kingdom,<br />
United States <strong>and</strong> Zimbabwe.<br />
This publication on “<strong>Environmental</strong> <strong>Management</strong> <strong>Accounting</strong>: <strong>Procedures</strong> <strong>and</strong> <strong>Principles</strong>”, the first of a<br />
series of publications by the Expert Working Group, presents the terminology <strong>and</strong> techniques as used<br />
by members of the group in order to establish a common underst<strong>and</strong>ing of the basic concepts of EMA<br />
<strong>and</strong> provide a set of principles <strong>and</strong> procedures to guide those interested in its application.<br />
-i-
Change language