Environmental and Material Flow Cost Accounting

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1 Environmental and Material Flow Cost Accounting Principles and Procedures Christine Jasch 4y Springer

2 Contents Foreword by Tarcisio AIvarez-Rivero, UNDESA Acknowledgments List of Abbreviations List of Figures List of Tables Executive Summary v ix xv xvii xix xxi 1 What Is EMA and Why Is It Relevant? The Issues Behind EMA Challenges for Current Accounting Practices Communication Between Accounting and Production Departments Missing Links Between the Production Planning and Financial Information System Hiding Environmental Costs in Overhead Accounts Posting of Inventory Differences Investment Appraisal Based on Incomplete Information Definition of Environmental Costs and Environmental Management Accounting (EMA) Monetary Accounting Physical Accounting EMA Links to Financial, Statistical, Environmental and Sustainability Reporting Requirements The EC Recommendation and the EU Directive on Environmental Issues in Company Annual Accounts and Reports ' The UN System of Integrated Environmental and Economic Accounting (SEEA) and Classification of Environmental Protection Expenditure (CEPA) 26 XI

3 xii Contents The Guidelines of the Global Reporting Initiative (GRI) EMA Uses and Benefits 33 2 The Input Side of the Material Flow Balance Overview on Material Flow Balances Raw Materials Auxiliary Materials Merchandise Packaging Operating Materials Energy Water 43 3 The Output Side of the Material Flow Balance Products and By-products Non-product Outputs (Waste and Emissions) Waste Waste Water Air Emissions 48 4 Environmental Performance Indicators ISO Standard on Environmental Performance Evaluation Environmental Performance Indicators of GRI General Requirements for Indicator Systems Relevance Understandability Target Orientation Consistency Comparability Balanced View Continuity System Boundaries for Performance Indicators The Problem of Finding a Meaningful Denominator Specific Consumption/Eco-intensity Eco-efficiency Ratios Percentage Distribution Calculating Savings Based on Performance Indicators 62 5 Environmentally Relevant Equipment Classification of Environmentally Relevant Equipment End-of-Pipe Equipment 68

4 Contents xiii Integrated Cleaner Technologies Scrap Producing Equipment and Energy Conversion Losses Environmental Investments According to SEEA and CEPA 72 6 Monetary Information Overview on the EMA Cost Categories in the Excel Template for Total Annual Environmental Costs Distribution by Environmental Domain Material Costs of Non-product Output Estimating Loss Percentages Calculating Processing Costs of NPO Waste and Emission Control Costs Equipment Depreciation Operating Materials, Water and Energy Internal Personnel External Services Fees, Taxes and Permits Fines Insurance Remediation and Compensation Costs for Prevention and Other Environmental Management Costs Equipment Depreciation Operating Materials, Water and Energy Internal Personnel External Services Other Costs Research and Development Costs Environmental Earnings and Savings Case Study of SCA Laakirchen Pulp and Paper Plant 91 7 Linking Physical and Monetary Information Environmental Expenditure in the Profit and Loss Statement Improving the Consistency of Materials Inputs and Product and Non-Product Output Tracing Materials in Corporate Information Systems Cost Accounting Basics and Terminology Mapping Costs Centers, Production Planning and Technical Monitoring Activity Based Costing Material Flow Cost Accounting (MFCA) Investment Appraisal and Budgeting Capital Budgeting Basics 121

5 xiv Contents Calculation Sheet for Environmental Investments and Savings Benchmarking Production Sites Case Study of a Brewery Working with the EMA Excel Templates The Material Flow Balance The Brewery, Its Production Flow and Cost Centers Total Annual Environmental Costs How to Organize an EMA Pilot Project Defining System Boundaries and Sites for Pilot Testing Developing a Project Plan Extracting EMA Data from Enterprise Resource Planning Systems Elements of an Internal EMA Standard Objectives and Scope Definitions Responsibilities Material Flow Data (Input-Output Analysis) Environmental Cost Categories and Assessments Procedure for Data Gathering Internal Reporting External Reporting Appendix: Excel Templates for EMA Assessment ""by Business Groups Summary of Recommendations from Case Studies Data Collection of Material Purchase by Material Groups in Financial Accounting Estimation and Recalculation of Material Scrap Percentages Depreciation of Projects/Investments Before the First Year of Cost Assessment Distinction to Health and Safety and Risk Management Product Oriented Pollution Prevention New Cost Centers and Accounts Outlook 182 References 185 Index 189

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