Environmental Management Accounting and Supply Chain Management (Eco-Efficiency in Industry and Science Book 27)

Ongoing concern about the need to promote environmental management accounting has resulted in this, the fifth volume in the Environmental and Sustainability Management Accounting Network (EMAN) series. Drawing inspiration from the 2007 EMAN conference in Finland on the links between environmental management accounting and supply chain administration, the book includes a number of research papers presented there as well as several independent contributions that represent a range of perspectives on the topic. This volume's focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term 'accounting for cooperation' as a more environmentally positive complement to the paradigmatic practice of 'accounting for competition'. In addition to analyzing the supply chain, a number of chapters are based on papers presented to the EMAN-EU conference on sustainability and corporate social responsibility accounting, held in Hungary in 2008. Corporate social responsibility accounting is also a boundary-spanning function requiring awareness of the interface between an organisation's internal accounting, and that which has an external function through its social responsibility to different groupings. Finally, in acknowledgement of growing international engagement with environmental management accounting following the introduction of international guidelines in 2005, the book includes papers from the first EMAN Global conference on integrated environmental management accounting for sustainable development held in South Africa in 2007. This publication is required reading for anyone wanting to keep abreast of the latest developments in this field. Readers should also visit EMAN's website at http://www.eman-global.net Front Matter....Pages i-xxi Front Matter....Pages 1-1 Sustainable Supply Chain Management and Environmental Management Accounting....Pages 3-20 Front Matter....Pages 21-21 Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study....Pages 23-40 Motivations Behind Sustainable Purchasing....Pages 41-54 An Input–Output Technological Model of Life Cycle Costing: Computational Aspects and Implementation Issues in a Generalised Supply Chain Perspective....Pages 55-109 Farm Risk Management Applied to Sustainability of the Food Supply Chain: A Case Study of Sustainability Risks in Dairy Farming....Pages 111-128 Front Matter....Pages 129-129 Companies, Stakeholders and Corporate Sustainability – Empirical Insights from Hungary....Pages 131-150 Corporate Social Responsibility and Competitiveness – Empirical Results and Future Challenges....Pages 151-170 Social Impact Measurement: Classification of Methods....Pages 171-202 Front Matter....Pages 203-203 New Decision Method for Environmental Capital Investment....Pages 205-229 Carbon Accounting in Greek Companies Participating in the European Union’s Emissions Trading Scheme: Current Practice and Projected Financial Implications....Pages 231-253 Environmental Management Accounting: Comparing and Linking Requirements at Micro and Macro Levels – A Practitioner’s View....Pages 255-277 Front Matter....Pages 279-279 The Benefit Side of Environmental Activities and the Connection with Company Value....Pages 281-300 Implementation of Water Framework Directive Obligations in Hungary: Estimating Benefits of Development Activities in Two Pilot Areas....Pages 301-315 Health, Safety and Environmental Costs and Chemical Selection in the Oilfield Industry: A Method for Informed Decisions During Project Planning....Pages 317-335 Sustainability Management Control....Pages 337-352 Impact Assessment in the European Union: The Example of the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH)....Pages 353-366 Back Matter....Pages 367-376 Annotation. Inspired by the 2007 EMAN conference in Finland on the links between environmental management accounting and supply chain administration, this text includes research first presented there as well as independent contributions covering a range of related issues