By Roger L. Burritt, Stefan Schaltegger, Martin Bennett, Tuula Pohjola, Maria Csutora
Ongoing situation concerning the have to advertise environmental administration accounting has ended in this, the 5th quantity within the Environmental and Sustainability administration Accounting community (EMAN) sequence. Drawing suggestion from the 2007 EMAN convention in Finland at the hyperlinks among environmental administration accounting and provide chain management, the e-book incorporates a variety of learn papers awarded there in addition to numerous self reliant contributions that signify a number views at the topic.
This volume’s specialize in the environmental accounting of provide chain techniques is of specific relevance simply because those approaches offer information concerning the environmental effect of relationships among enterprise organizations, a space the place the boundary isolating inner and exterior accounting is ill-defined. the following, members recommend what they time period ‘accounting for cooperation’ as a extra environmentally confident supplement to the paradigmatic perform of ‘accounting for competition’.
In addition to interpreting the provision chain, a couple of chapters are in keeping with papers offered to the EMAN-EU convention on sustainability and company social accountability accounting, held in Hungary in 2008. company social accountability accounting is additionally a boundary-spanning functionality requiring knowledge of the interface among an organisation’s inner accounting, and that which has an exterior functionality via its social accountability to diverse groupings.
Finally, in acknowledgement of growing to be overseas engagement with environmental administration accounting following the creation of overseas instructions in 2005, the booklet comprises papers from the 1st EMAN worldwide convention on built-in environmental administration accounting for sustainable improvement held in South Africa in 2007.
This ebook is needed studying for someone desirous to preserve abreast of the newest advancements during this box. Readers must also stopover at EMAN’s web site at http://www.eman-global.net.
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Extra resources for Environmental Management Accounting and Supply Chain Management
For instance, Burritt (2005) examines EMA in a risk management context and Figge et al. (2003) and Dyllick and Schaltegger (2001) propose a Sustainability Balanced Scorecard (SBSC) to link EMA and strategic management. Burritt et al. (2002) propose a framework which allows classifying EMA decision settings systematically depending on the type of information required by the decision maker. They distinguish monetary or physical, long term or short term-focussed, ad hoc or routinely generated, and past or future-oriented information (Burritt et al.
Suppliers can be required to provide information on their sustainability which is subject to direct oversight and audit (or assurance) as it is obtained by employees of the focal company. For such a purpose, the requirements could be (1) those pre-specified by the focal company, based on its own standards; or (2) based on well-accepted voluntary standards such as ISO 14001 for environmental management issues or SA 8000 and ISO 26000 for social matters; or (3) standards based on global best practice as a benchmark for information quality.
In Chap. 5, Jarkko Leppälä, Esa Manninen and Tuula Pohjola consider farm risk management and its application to sustainability and food supply chains. A case study of sustainability risks in dairy farming in Finland and the European Union explores various risks – financial, environmental and social – and uses these to evaluate the sustainability of dairy farm milking processes. Using force field analysis, the views of the farm manager are compared with the demands of the dairy supply chain. Factors and tasks critical to the economic, environmental and social 1 Sustainable Supply Chain Management and Environmental Management Accounting 17 sustainability of the dairy supply process are highlighted and the process risk analysis tools used here provide an example of a sustainability risks accounting system useful for small firm management.
Environmental Management Accounting and Supply Chain Management by Roger L. Burritt, Stefan Schaltegger, Martin Bennett, Tuula Pohjola, Maria Csutora
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