Environmental management accounting applications and eco-efficiency: case studies from Japan

Burritt, Roger; Saka, Chika

doi:10.1016/j.jclepro.2005.08.012

Cited by 172 publications

(115 citation statements)

References 12 publications

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“…Eco-efficiency can be regarded as an extent that combines information relating to both financial and physical aspects about the green performance of companies [41]. A provisional standard and guidelines in Japan articulate that eco-friendly data is an indispensable pointer and have a duty to be developed by an EMA system and integrated into company financial statements for reporting purposes regarding conservational matters.…”

Section: Benefits Of Mfcamentioning

confidence: 99%

An Information Framework for Facilitating Cost Saving of Environmental Impacts in the Coal Mining Industry in South Africa

Mbedzi

Poll

2018

Sustainability

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Coal-mining contributes much to the economic welfare of a country. Yet it brings along a number of challenges, notably environmental impacts which include water pollution in a water scarce country such as South Africa. This research is conducted in two phases. The first phase intends to establish environmental and other challenges brought about by the coal-mining industry through a comprehensive analysis of available literature. Combatting these challenges is costly; consequently, our work investigates how established management accounting tools and techniques such as Environmental Management Accounting (EMA), Material Flow Cost Accounting (MFCA) and Life Cycle Costing (LCC) may facilitate cost savings for the companies involved. These techniques promote increased transparency of material usage by tracing and quantifying the flows and inventories of materials within the coal-mining industry in physical and monetary terms, hence hidden costs are elicited. The researchers postulate that an Information Framework integrating these aspects may be the way forward. To this end existing frameworks in the literature are identified. A number of research questions embodying the above aspects are defined and the objective is to define a conceptual framework to facilitate cost savings for coal-mining companies. The main contribution of this work is an information framework presented towards the end of this article. The second phase of the research will involve fieldwork in the form of a survey among stakeholders in industry to validate the conceptual framework.

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Section: Benefits Of Mfcamentioning

confidence: 99%

An Information Framework for Facilitating Cost Saving of Environmental Impacts in the Coal Mining Industry in South Africa

Mbedzi

Poll

2018

Sustainability

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“…One of the concepts given in the present study is Environmental Management Accounting (EMA) that supports decision makers in the field of energy by tracking environmental costs and energy aspects [23]and also Balance Score Card (BSC) that converts enterprises' major strategic goals in energy sector to measurable indicators and creates a balanced distribution among critical areas of enterprise. …”

Section: Conceptual Frameworkmentioning

confidence: 99%

Analysis of Energy Efficiency Aspects in Energy Management Model of Bunse in Manufacture Case Study: Manufacturing Managers of Mobarakeh Steel Complex, 2013

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2014

IJRET

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“…Riccaboni and Leone (2009) discusses the creation of a variety of financial (sales from sustainable products) and non-financial (CO2, waste energy, water use) metrics for managerial use. Burritt and Saka (2006) provides a series of six small case examples on sustainability management in Japanese companies, four of which discuss the creation of non-financial metrics for managerial decision making. Barandas et al (2002) Some case studies reveal limited use of targets.…”

Section: Literature On Sustainability Controlmentioning

confidence: 99%

Corporate Social Responsibility and Management Control

Mersereau

Mottis

2011

SSRN Journal

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This paper focuses on the management control processes associated with Corporate Social Responsibility (CSR) issues management in organisations. Following a review of the literature related to management control and CSR, we use a case example of a leading European insurance company to explore the extent and nature of management control for CSR. This paper takes the perspective that commitment to CSR can be understood by looking at the management control systems that are created to in support of CSR reports. We predict that organisations wishing to enact CSR related change will also implement corresponding management controls. Following a review of the literature related to management control and CSR, we use a case example of a leading European insurance company to explore the extent and nature of management control for CSR.To date few papers have examined this connection and a principle contribution is the documentation of specific elements related to the controls implemented. The study provides an example of an organisation that has used management control mechanisms intensively to achieve initial successful results. However questions are raised over the ability of the organisation to continue this pace.. 4

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Environmental management accounting applications and eco-efficiency: case studies from Japan

Cited by 172 publications

References 12 publications

An Information Framework for Facilitating Cost Saving of Environmental Impacts in the Coal Mining Industry in South Africa

An Information Framework for Facilitating Cost Saving of Environmental Impacts in the Coal Mining Industry in South Africa

Analysis of Energy Efficiency Aspects in Energy Management Model of Bunse in Manufacture Case Study: Manufacturing Managers of Mobarakeh Steel Complex, 2013

Corporate Social Responsibility and Management Control

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