Includes bibliographical references (pages 291-302).
1. The Development of Environmental Management Accounting: General Introduction and Critical Review / M. Bennett, J.J. Bouma and T. Wolters -- 2. An Integrative Framework of Environmental Management Accounting / R.L. Burritt, T. Hahn and S. Schaltegger -- 3. Environmental Management Accounting Metrics: Procedures and Principles / C. Jasch -- 4. A Guideline for the Measurement and Reporting of Environmental Costs / J.-D. Kim -- 5. Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials / M. Strobel and C. Redmann -- 6. Resource-Efficiency Accounting / T. Orbach and C. Liedtke -- 7. Efficient Eco-Management Using ECO-integral -- How to Save Costs and Natural Resources at the Same Time / W. Scheide, S. Enzler and G. Dold -- 8. Materials Flow Management Based on Production Data from ERP Systems / G. Jurgens -- 9. 'Counting what Counts' -- Raising Transparency through Environmental Management Accounting at Siemens / R.A. Thurm -- 10. The Danish Environmental Management Accounting Project: An Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems / P.M. Rikhardsson and L. Vedso -- 11. Life Cycle Engineering / H. Krasowski -- 12. Corporate Environmental Accounting: A Japanese Perspective / K. Kokubu and T. Kurasaka -- 13. Environmental Accounting in Korea: Cases and Policy Recommendations / B.-W. Lee, S.-T. Jung and Y.-O. Chun -- 14. Government Strategies to Promote Corporate Environmental Management Accounting / S. Schaltegger, T. Hahn and R.L. Burritt -- 15. Looking for Knowledge Management in Environmental Accounting / D. Osborn -- 16. The Greening of Accounting: Putting the Environment onto the Agenda of the Accountancy Profession in the Philippines / M.F. Reyes -- 17. Environmental Performance Measurement / E. Gunther and A. Sturm -- 18. Towards Sustainability Indicators for Product Chains. With special reference to an international coffee chain / T. Wolters and M. Danse -- 19. Towards Transparent Information on the Environmental Quality of Products -- LCA-based Data Production for the Finnish Foodstuff Industry / T. Loikkanen and J.-M. Katajajuuri -- 20. Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System / B. Montel -- 21. Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection / S. Schaltegger and R.L. Burritt -- 22. Wanted: A Theory for Environmental Management Accounting / J.J. Bouma and M. van der Veen.
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Giving a comprehensive coverage of the state of the art, this text presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures.