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To date, both internal and external corporate environmental reporting and management systems have focused on physical input-output measures. However, external stakeholders are increasingly demanding that organisations provide more financial information about the costs and benefits of their environmental actions. As environmental costs rise, internal decision-makers are also seeking such information to ensure that money is well spent. Beyond basic compliance, many companies will not countenance environmental actions for which a "business case" cannot be made. A number of companies - such as Baxter, BT, Xerox, Zeneca and others - are now beginning to develop a better understanding of the costs and benefits of environmental action. The US Environmental Protection Agency has also done considerable work on models designed to understand the "full costs" of pollution control investments, with the aim of demonstrating that - when these are properly considered - pollution prevention can be a more cost-effective alternative. The Green Bottom Line brings together much of the world's leading research and best-practice case studies on the topic. Divided into four sections, covering "General Concepts", "Empirical Studies", "Case Studies" and "Implementation", the book includes case studies from the US EPA's Environment Accounting Programme and contributions from authors at institutions including the IMD, INSEAD, Tellus Institute and the World Resources Institute. It constitutes a state-of-the-art collection.
Show moreTo date, both internal and external corporate environmental reporting and management systems have focused on physical input-output measures. However, external stakeholders are increasingly demanding that organisations provide more financial information about the costs and benefits of their environmental actions. As environmental costs rise, internal decision-makers are also seeking such information to ensure that money is well spent. Beyond basic compliance, many companies will not countenance environmental actions for which a "business case" cannot be made. A number of companies - such as Baxter, BT, Xerox, Zeneca and others - are now beginning to develop a better understanding of the costs and benefits of environmental action. The US Environmental Protection Agency has also done considerable work on models designed to understand the "full costs" of pollution control investments, with the aim of demonstrating that - when these are properly considered - pollution prevention can be a more cost-effective alternative. The Green Bottom Line brings together much of the world's leading research and best-practice case studies on the topic. Divided into four sections, covering "General Concepts", "Empirical Studies", "Case Studies" and "Implementation", the book includes case studies from the US EPA's Environment Accounting Programme and contributions from authors at institutions including the IMD, INSEAD, Tellus Institute and the World Resources Institute. It constitutes a state-of-the-art collection.
Show moreForeword Susan McLaughlin, US EPA Foreword William Blackburn, Baxter International Foreword Ian Ash, BT Corporate Communications Foreword Jan-Olaf Willums, Storebrand, Norway Foreword Jacqueline Aloisi de Larderel, UNEP IE Introduction Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK Part I: General concepts1. The Green Bottom Line Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK 2. An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts and Terms US Environmental Protection Agency 3. Calculating the True Profitability of Pollution Prevention Stefan Schaltegger, University of Basel, Switzerland, and Kaspar Mueller, Ellipson Ltd, Basel, Switzerland 4. Integrating Environmental Impacts into Capital Investment Decisions Marc J. Epstein, INSEAD, Fontainebleau, France, and Marie-Josee Roy, Ecole Polytechnique de Montreal and CIRANO, Canada 5. Valuing Potential Environmental Liabilities for Managerial Decision-Making: A Review of Available Techniques US Environmental Protection Agency 6. The Italian Method of Environmental Accounting Matteo Bartolomeo, Fondazione Eni Enrico Mattei, Milano, Italy 7. Environmental Management Accounting in the Netherlands Jan Jaap Bouma, Erasmus Centre for Environmental Studies, Rotterdam, Netherlands 8. Cost Allocation: An Active Tool for Environmental Management Accounting? Roger L. Burritt, The Australian National University, Canberra, Australia Part II: Empirical studies9. Green Ledgers: An Overview Daryl Ditz, Janet Ranganathan and R. Darryl Banks, World Resources Institute, Washington, DC, USA 10. Environmental Cost Accounting for Chemical and Oil Companies: A Benchmarking Study David Shields, Beth Beloff and Miriam Heller, University of Houston, USA 11. Applying Environmental Accounting to Electroplating Operations: An In-Depth Analysis Mark Haveman and Terry Foecke, Waste Reduction Institute for Training and Applications Research, St Paul, MN, USA 12. Reducing the Uncertainty in Environmental Investments: Integrating Stakeholder Values into Corporate Decisions Graham Earl, Tuula Moilanen and Roland Clift, University of Surrey, UK 13. Shared Savings and Environmental Management Accounting: Innovative Chemical Supply Strategies Thomas J. Bierma, Frank L. Waterstraat and Joyce Ostrosky, Illinois State University, USA 14. Environmental Accounting in an Investment Analysis Context: Total Cost Assessment at a Small Lithographic Printer Edward D. Reiskin, Deborah E. Savage and David A. Miller, The Tellus Institute, Boston, MA, USA Part III: Case studies15. Making Environmental Management Count: Baxter International's Environmental Financial Statement Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK 16. Full-Cost Accounting for Decision-Making at Ontario Hydro US Environmental Protection Agency 17. Environmental Accounting at Sulzer Technology Corporation Georg Schroeder, Sulzer Hydro, Zuerich, Switzerland, and Matthias Winter, IMD, Lausanne, Switzerland 18. Life-Cycle Costing and Packaging at Xerox Ltd Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK 19. The Cost of Waste at Zeneca Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK 20. The Road Not Taken: Acting on 'Beyond Environmental Compliance' in Managerial Decision-Making Timothy T. Greene, Vanderbilt University, Nashville, TN, USA Part IV: Implementation21. Implementing Environment-Related Management Accounting Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK
Brings together much of the world's leading research and
best-practice case studies on the topic of accounting for the
environment.
"An excellent resource."
The Green Business Letter
"I wish it had been around when we started our own environmental
accounting journey in the early 1990s!"
William Blackburn, Baxter International
Martin Bennett, Peter James
Thorough and highly readable ... From basic environmental accounting concepts to the thicket of full-cost accounting, the authors nimbly guide readers through the pitfalls and possibilities. An excellent resource. - The Green Business LetterA hands-on, useful book. - Business EthicsA book well worth reading. - Handbook of Management AccountingThis publication is a good guidance book to environment-related management accounting as it gives the context, definitions, and doesn't just theorize but shows applications. - International Council for Local Environmental InitiativesThe Green Bottom Line is an important book which examines corporate environmental policy from an accounting standpoint. If companies can demonstrate that green is not only good but yields better business results then detractors will disappear like chimneys in a smoke free zone. - European Quality
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