Manual on the Development of Cleaner Production Policies ... - Unido

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DEVELOPMENT OF CP POLICY MODULE 5: POLICY TOOLS AND INSTRUMENTS 5. Environmental management accounting Conventional costing systems used in enterprises have several limitations, inter alia they do not take into account environmental costs and liabilities. Environmental management accounting is a tool of corporate environmental management. It is based on the premises that good environmental management by business and other organizations will become increasingly important; secondly, that accounting and financial management techniques can help to support this, to the mutual benefit of both the organization’s environmental management function and its accounting and finance function. http://www.eur.nl/fsw/eman/menu.htm 6. Occupational health and safety This is an area being promoted by trade and labour unions, because environmental problems are often synonymous with occupational health problems. In addition to its beneficial impact on the workplace, CP helps minimize environmental risks. The International Labour Organization has been increasingly active in promoting preventive environmental management. SLIDE: Reasons to be optimistic about CP • Developing regulatory framework and increasing pressure for enforcement; • Progress in the application of market-based instruments;☺ • Realistic resource pricing; • Success of some of the CP Centres;☺ • Competitiveness and market pressures; • Increased effort on policy development.☺ This can be the closing slide, by presenting factors that support Cleaner Production. Even though it is included in module 5, the slide can be used to end a meeting on most modules. The closing conclusions of the meeting should be optimistic and constructive, and it is important to agree on follow-up activities. Background Despite its obvious economic and environmental benefits, CP has been gaining ground rather slowly. There are, however, some reasons for optimism when considering the future implementation of CP, thanks to existing or emerging “sticks” and “carrots”. The first “stick” is that environmental regulations are being developed more effectively, in part thanks to international support and the transfer of experience from one country to another. Public pressure to enforce environmental regulations has also been on the increase. This is accompanied by a “carrot” of a growing use of market-based instruments in environmental protection. Economic instruments, based on the polluter-pays principle, are more effective in stimulating implementation of CP projects. Similarly, the pricing of resources becomes more realistic with the general trend towards covering at the very least their production costs (e.g. water and electricity). While there is some debate on how to put a value on environmental costs, the fact is that the increased price of resources is forcing some companies to implement CP cost-saving programmes. PAGE 134
DEVELOPMENT OF CP POLICY MODULE 5: POLICY TOOLS AND INSTRUMENTS Some CP Centres have achieved a great degree of success in the implementation of CP in industry, in awareness-raising and in developing the policy framework that promotes preventive environmental practices. The growing liberalization of trade creates a need to ensure economic competitiveness. Market pressures—often exerted by leading companies through the supply chain on their providers—have provided a strong signal to adopt sound environmental management practices and efficiency programmes. Finally, during the last decade or so, more and more countries have developed effective policies to support CP. Some approaches proved effective, while others failed. Fortunately, there are more and more mechanisms to encourage international exchange of this experience. PAGE 135
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Table of Contents: BACKGROUND AND I
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Background and Introduction The cor
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DEVELOPMENT OF CP POLICY INTRODUCTI
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••• MODULE 1 1 hour INTRODUC
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Manual on the Development of Cleaner Production Policies ... - Unido

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