Objectif
To explore how environmental costs and benefits can be systematically incorporated into the measurement of corporate economic and environmental performance.
OBJECTIVES:
To explore how environmental costs and benefits can be systematically incorporated into the measurement of corporate economic and environmental performance.
DESCRIPTION:
An accounting framework (the Ecomac Framework) which indicates how environmental costs and benefits can be systematically incorporated into the measurement of economic and environmental performance is developed and tested. The Ecomac Framework applies to both capital budgeting and the optimisation of business operations.
The project explores the central hypothesis that a systematic linking of management accounting with environmental management improves the efficiency and cost-effectiveness of environmental measures. The interface needed to establish an effective system for the monitoring of environmental costs and benefits is investigated for a broad range of cases.
A survey among 20 companies in each of the countries involved (United Kingdom, Germany, Italy and the Netherlands) shows the range of problems connected with the linkage of management accounting with environmental management; it also indicates their relative importance. The survey results are then used in the selection of the in-depth case studies (at least four in each country involved). These case studies are both exploratory, dealing with specific environmental problems, their management-accounting implications and are illustrative in sofar that they involve best practice in the way management accounting serves to monitor the environmental costs and benefits of existing operations and under-pin possible environmental measures.
The dissemination of the results are emphasized throughout the project. A Policy and Scientific Review Panel is established to provide feed back on the policy and the scientific relevance of the project's results in its various phases. The project provides for the production of training materials for environmental managers and the provision of seminars for Small and Medium Sized Enterprises (SME's).
Appel à propositions
Data not availableRégime de financement
CSC - Cost-sharing contractsCoordinateur
2600 JA Delft
Pays-Bas