Abstract
This article reports upon the environmental management accounting (EMA) methodology developed for the UN Division for Sustainable Development (UN DSD) and the resulting toolkit based on 12 case studies in Austria. An example is cited which shows the real cost distribution of SCA Laakirchen, a pulp and paper plant1.
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References
Jasch, C. (2001), Environmental Management Accounting: Procedures and Principles, United Nations Division for Sustainable Development, Department of Economic and Social Affairs (United Nations publication, Sales No. 01.II.A.3 ), New York, www.un.org/esa/sustdev/estemal.htm
SCA Laakirchen AG (2001), Environmental Statement 2000, Laakirchen.
Further references and information on projects can be found at www.EMAwebsite.org; further information on this project can be obtained from Dr. Christine Jasch, Institute for Environmental Management and Economics, Institut für Ökologische Wirtschaftsforschung, IÖW, Wien, 1040 Wien, Rechte Wienzeile 19, tel: 0043.1.5872189, fax: 0043.1.5876109, http://www.ioew.at, e-mail: info@ioew.at.
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© 2003 Springer Science+Business Media Dordrecht
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Jasch, C. (2003). Austrian Pilot Projects on Environmental Management Accounting Following the UN DSD EMA Methodology. In: Bennett, M., Rikhardsson, P.M., Schaltegger, S. (eds) Environmental Management Accounting — Purpose and Progress. Eco-Efficiency in Industry and Science, vol 12. Springer, Dordrecht. https://doi.org/10.1007/978-94-010-0197-7_5
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DOI: https://doi.org/10.1007/978-94-010-0197-7_5
Publisher Name: Springer, Dordrecht
Print ISBN: 978-1-4020-1366-9
Online ISBN: 978-94-010-0197-7
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