11.vol 0003www.iiste.org call for paper no 1 pp 95-97

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11.vol 0003www.iiste.org call for paper no 1 pp 95-97 11.vol 0003www.iiste.org call for paper no 1 pp 95-97 Document Transcript

  • Issues in Social and Environmental AccountingVol. 3, No. 1 June 2009Pp. 95-97 Book Review Environmental and Material Flow Cost Accounting A review of Christine Jasch‘ Environmental and Material Flow Cost Accounting: Principles and Procedures, 2009 Ayes Daniel National Cleaner Production Centre (NCPC), San Pedro Sula, Honduras dirtec@cnpml-honduras.org Keywords: Environmental Management Accounting, Environmental Costs, Material Flow Costs Accounting, Mass Balances, Input-Output Analysis, Cleaner ProductionRecognizing the increasing importance tional standard and will be released inof environmental issues and the 2010.difficulty of managing these issues, theInternational Federation of Accountants Since the publication of the UNDSD(IFAC) in 2005 issued a guidance on Workbook on Environmental Manage-environmental management accounting ment Accounting in 2001, several com-(EMA). The document, commissioned panies all over the world have imple-by IFAC and supported by the Division mented “Environmental and Materialfor Sustainable Development of the Flow Cost Accounting” (EMA andUnited Nations Department of Economic MFCA). The recent book at Springerand Social Affairs (DSD/UNDESA), Publishers on “Environmental and Mate-was written by Deborah Savage of the rial Flow Costs Accounting” explainsEnvironmental Management Accounting and updates the approach developed byResearch and Information Center and Christine Jasch for the United NationsChristine Jasch of the Austrian Institute Department of Economic and Social Af-for Environmental Management & fairs (DSD/UNDESA) and the Interna-Economics. tional Federation of Accountants (IFAC) and in addition includes experiences ofIn 2008, ISO, the International Stan- several case studies and recent develop-dardization Organisation, took up the ments regarding EMA and MFCA inissues and decided to develop a guide- national statistics and ISO standardiza-line on material flow costs accounting, tion.ISO 14051, within its standard series onenvironmental management. ISO 14051 The book explains how to install an en-is currently available as draft interna- vironment and material flow-related in-
  • 96 A. Daniel / Issues in Social and Environmental Accounting 1 (2009) 95-97formation system that is consistent with Chapter 1 of the book discusses thethe accounting information system and terms, range and relevance of environ-thus auditable for environmental and mental costs and environmental account-sustainability reports and greenhouse gas ing. Chapter 2 and 3 describe the inputemission permits. It includes recommen- and output side of the material flow bal-dations and guidelines from several case ance. The physical accounting informa-studies worldwide. It is especially rele- tion collected under EMA is a prerequi-vant for manufacturing companies, who site for the calculation of many environ-implement an environmental manage- ment-related costs. Mass balances inment system, deal with the new ISO TC volumes, energy content and liters and207 work item on Material Flow Cost materials flow accounting in monetaryAccounting or install information sys- terms are the basis for EMA assess-tems for the verification of CO2 emis- ments. The physical categories are insions. line with the general structure of ISO 14031 for environmental performanceUNIDO has included this approach into indicators for the operational system.its tools for the initial review of compa- Chapter 4 deals with environmental per-nies performing cleaner production pro- formance indicators.jects as well as into its COMFAR toolfor investment appraisal, as especially in Chapter 5 describes the different typescountries with low legal compliance re- of environmentally relevant equipment,quirements and low wages, where costs which is often the first step when con-for materials are relatively more impor- ducting an EMA assessment. The termtant, the approach developed by Chris- “equipment” may comprise a single ma-tine Jasch allows companies to set a chine or an entire production hall, butbaseline in order to be able to show, how the assessment is best performed on apreventative environmental management cost center level. In order to provide theand cleaner technologies pay, as the necessary data for investment appraisal,costs on the input side are being re- actually three categories of environmen-duced. tally relevant equipment should be dis- tinguished:Christine Jasch is a well know practitio- End-of-pipe equipment for treatmentner in the field of environmental and of waste and emissionssustainability management, indicators, Integrated cleaner technologiesauditing and reporting and has influ- which prevent emissions at sourceenced several standards of the ISO Scrap producing equipment and en-14000 series and participated in the de- ergy conversion lossesvelopment of the Global Reporting Ini-tiatives standard on Sustainability Re- The different approaches of IFAC, UNporting and Indicators. She has worked DSD and UNIDO in opposition to SEEAwith the United Nations, UNIDO and and CEPA regarding the inclusion ofIFAC, the International Federation of cleaner technologies and integrated pre-Accountants, on developing and promot- vention are highlighted.ing environmental management account-ing. Chapter 6 describes the different envi-
  • A. Daniel / Issues in Social and Environmental Accounting 1 (2009) 95-97 97ronmental cost categories in detail. They cost assessment that is provided as aare based on the IFAC EMA Guidance download under www.ioew.at and atDocument. For each cost category the Springer´s homepage under http://sub-categories relating to financial ac- springer.com/978-1-4020-9027-1, wherecounts, such as equipment depreciation, the book is available also in an onlineoperating materials, water, energy and version.personnel are discussed and examplesprovided. Chapter 7 focuses on linking Chapter 9 describes how to organize anthe physical and monetary information EMA pilot project. The competencies ofsystem. It starts with consistency and the project team, selection of sites forconsolidation issues to be considered pilot testing and a general project planwhen defining the system boundaries for are discussed. In general, this is thean EMA assessment and when aggregat- same approach as taken by UNIDOsing data from several sites or companies. Cleaner Production Centres, e.g. with projects in Honduras. The Annex pro-Chapter 8 describes a case study devel- vides checklists for environmentallyoped from the brewery Murau in depth relevant equipment and environmentaland at the same time demonstrates how costs by environmental domains.to use the excel template for the EMA
  • International Journals Call for PaperThe IISTE, a U.S. publisher, is currently hosting the academic journals listed below. The peer review process of the following journalsusually takes LESS THAN 14 business days and IISTE usually publishes a qualified article within 30 days. Authors shouldsend their full paper to the following email address. More information can be found in the IISTE website : www.iiste.orgBusiness, Economics, Finance and Management PAPER SUBMISSION EMAILEuropean Journal of Business and Management EJBM@iiste.orgResearch Journal of Finance and Accounting RJFA@iiste.orgJournal of Economics and Sustainable Development JESD@iiste.orgInformation and Knowledge Management IKM@iiste.orgDeveloping Country Studies DCS@iiste.orgIndustrial Engineering Letters IEL@iiste.orgPhysical Sciences, Mathematics and Chemistry PAPER SUBMISSION EMAILJournal of Natural Sciences Research JNSR@iiste.orgChemistry and Materials Research CMR@iiste.orgMathematical Theory and Modeling MTM@iiste.orgAdvances in Physics Theories and Applications APTA@iiste.orgChemical and Process Engineering Research CPER@iiste.orgEngineering, Technology and Systems PAPER SUBMISSION EMAILComputer Engineering and Intelligent Systems CEIS@iiste.orgInnovative Systems Design and Engineering ISDE@iiste.orgJournal of Energy Technologies and Policy JETP@iiste.orgInformation and Knowledge Management IKM@iiste.orgControl Theory and Informatics CTI@iiste.orgJournal of Information Engineering and Applications JIEA@iiste.orgIndustrial Engineering Letters IEL@iiste.orgNetwork and Complex Systems NCS@iiste.orgEnvironment, Civil, Materials Sciences PAPER SUBMISSION EMAILJournal of Environment and Earth Science JEES@iiste.orgCivil and Environmental Research CER@iiste.orgJournal of Natural Sciences Research JNSR@iiste.orgCivil and Environmental Research CER@iiste.orgLife Science, Food and Medical Sciences PAPER SUBMISSION EMAILJournal of Natural Sciences Research JNSR@iiste.orgJournal of Biology, Agriculture and Healthcare JBAH@iiste.orgFood Science and Quality Management FSQM@iiste.orgChemistry and Materials Research CMR@iiste.orgEducation, and other Social Sciences PAPER SUBMISSION EMAILJournal of Education and Practice JEP@iiste.orgJournal of Law, Policy and Globalization JLPG@iiste.org Global knowledge sharing:New Media and Mass Communication NMMC@iiste.org EBSCO, Index Copernicus, UlrichsJournal of Energy Technologies and Policy JETP@iiste.org Periodicals Directory, JournalTOCS, PKPHistorical Research Letter HRL@iiste.org Open Archives Harvester, Bielefeld Academic Search Engine, ElektronischePublic Policy and Administration Research PPAR@iiste.org Zeitschriftenbibliothek EZB, Open J-Gate,International Affairs and Global Strategy IAGS@iiste.org OCLC WorldCat, Universe Digtial Library ,Research on Humanities and Social Sciences RHSS@iiste.org NewJour, Google Scholar.Developing Country Studies DCS@iiste.org IISTE is member of CrossRef. All journalsArts and Design Studies ADS@iiste.org have high IC Impact Factor Values (ICV).