+ - - - - - - - - - - - - - - - - - - - - - - - +
+ ** NEW ** INTERNATIONAL WEBSITE FOR +
+ ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) +
+ www.EMAwebsite.org +
+ - - - - - - - - - - - - - - - - - - - - - - - +
A Periodic Bulletin from
www.EMAwebsite.org
=====
Electronic Edition Number 1 May 1, 2002
=====
HEADLINES
=====
* LAUNCH OF NEW INTERNATIONAL WEBSITE ON ENVIRONMENTAL MANAGEMENT ACCOUNTING-
www.EMAwebsite.org
* TELLUS INSTITUTE HOSTS EMA RESEARCH & INFO CENTER (EMARIC)
http://www.EMAwebsite.org/about_emaric.htm
=====
OTHER NEWS
=====
* EMAN-EUROPE ANNOUNCES UPCOMING CONFERENCE IN DENMARK
* EMAN-ASIA PACIFIC ANNOUNCES UPCOMING WORKSHOP, KOREA
* ACCA INTRODUCES ACCOUNTING & SUSTAINABILITY E-NEWSLETTER
* CORPORATE ACCOUNTING AND REPORTING STANDARD RELEASED FOR GREENHOUSE GASES
* EMAN-EUROPE ANNOUNCES NEW BOOK: "EMA: Informal and Institutional
Developments", APRIL 2002
* UVM COURSE ON ACCOUNTING AND THE ENVIRONMENT, SPR 02
=====
WHAT IS EMA? Environmental Accounting is a broad term that is used in
several different contexts, such as management accounting, financial
accounting, and national accounting. This website focuses on the
application of Environmental Accounting for internal organizational
decisions-- Environmental Management Accounting (EMA). For more
information about EMA:
http://www.EMAwebsite.org/about_ema.htm
=====
You have received this bulletin because your email address is
associated with at least one of the following sources: Tellus
Institute contact list, US EPA Environmental Accounting Project, or
the EMA email discussion group hosted by NEWMOA.
To unsubscribe, or to submit questions or comments:
[log in to unmask]
For those receiving this announcement more than once, we appologize
for cross posting.
Bulletin frequency will vary depending on website updates and news items.
* * *
LAUNCH OF NEW INTERNATIONAL WEBSITE ON ENVIRONMENTAL MANAGEMENT ACCOUNTING
www.EMAwebsite.org
This website is intended to be a source of comprehensive information
on Environmental Management Accounting (EMA) for the international
community. An initiative of the new EMA Research and Information
Center (EMARIC), this website will undergo a continuous process of
updating and improvement as additional EMA information is added and
new features are developed.
LIBRARY-- The most important element of the website is the Searchable
library currently containing over 170 annotated entries (75 available
for immediate download), including books, reports, journal articles,
training materials, case studies. All items selected to ensure
relevancy to EMA. New items are added on a regular basis!
= = = = = = = = = = = = = = = = = = = = = = = = = = = = =
CALL FOR LIBRARY ENTRIES
Know of any new papers, books, reports, journal or newsletter
articles, guidance documents, training materials, software, case
studies, conference proceedings, etc. on EMA? Submit suggestions to:
[log in to unmask]
= = = = = = = = = = = = = = = = = = = = = = = = = = = = =
CONTACTS, CALENDAR, NETWORKS, LINKS - In addition, the website
contains a searchable contact list of almost 100 professionals either
researching, practicing, or promoting EMA. The website also contains
links to organizations with EMA content, information about connecting
with others through EMA networks, and a calendar section.
The initial sponsor of this website is the US Environmental
Protection Agency`s (USEPA) Pollution Prevention Division (PPD). The
PPD donated the content of its in-house website on Environmental
Accounting and start-up funds to support the design, launch, and
initial maintenance of this new website. Currently, funding and
in-kind contributions are being sought to support ongoing updates and
improvements to the site.
Tellus Institute is acting as host for EMARIC, and has provided
access to an extensive library of EMA materials and contacts. Support
for the website concept as well as comments on website design and
content have been provided by members of the EMA Expert Working Group
convened by the United Nations Division of Sustainable Development.
ACCA has granted permission to include articles from their
e-Newsletter "Accounting & Sustainability."
The site is hosted by the Environmental Managament Accounting
Research & Information Center (EMARIC) located in Boston, USA
(additional information about EMARIC provided below).
Visit the Website:
http://www.EMAwebsite.org
* * *
TELLUS INSTITUTE HOSTS EMA RESEARCH & INFO CENTER (EMARIC)
Tellus Institute
http://www.tellus.org/
has been selected by the US Environmental Protection Agency (USEPA)
to host a new, independent Environmental Management Accounting
Research & Information Center (EMARIC). The center will gradually
take over the current activities of USEPA's in-house Environmental
Accounting Project, eventually replacing the Project altogether.
Tellus Institute is a 25-year old not-for-profit environmental
research and consulting organization located in Boston, USA. Tellus
works to promote sustainable development through programs that
develop global scenarios, regional and state strategies, community
sustainability initiatives, and industrial sustainability. The
Institute's sponsors - foundations, government agencies, multilateral
organizations, non-governmental organizations, and business - reflect
the diversity of its research. EMARIC is housed in the Business &
Sustainability (B&S) Group, which provides strategic thinking and
management tools to advance corporate sustainability.
EMARIC Mission Statement: To promote the integration of environmental
cost information and materials & energy flow information into routine
management decision-making of private and public sector
organizations, as a support for improved environmental performance.
The Center has adopted broad goals in three different categories:
1. Coordination & Leveraging
* To identify and help coordinate the EMA-related activities of
current and future stakeholders in order to promote mutual learning
and facilitate mutual leveraging of resources
2. Research & Implementation
* To identify and support research and implementation projects that
promote the use of EMA for specific management decisions/initiatives,
as well as the integration of EMA principles and concepts into
accounting/information systems
3. Education & Information
* To support the development of awareness-raising, educational, and
technical assistance materials that illustrate the critical role of
EMA in routine management decision-making and environmental protection
* To ensure that stakeholders have a central source of EMA expertise,
information, and communication that is easy to access, easy to use,
and up-to-date.
In addition to the ongoing partnership with USEPA, Tellus has already
established an initial partnership with the Northeast States` Waste
Management Officials` Association (NEWMOA), based in Boston. NEWMOA
has agreed to work with the center on several specific projects.
For more information:
http://www.EMAwebsite.org/about_emaric.htm
* * *
EMAN-EUROPE ANNOUNCES UPCOMING WORKSHOP IN DENMARK
The Environmental Management Accounting Network, European Chapter
(EMAN-Europe) will be hosting a conference titled, "Implementing
Environmental Management Accounting: Status and Challenges." 23-24
January, 2003. Aarhus, Denmark.
For more info.:
http://www.EMAwebsite.org/calendar.htm#3
* * *
EMAN-ASIA PACIFIC ANNOUNCES UPCOMING WORKSHOP IN KOREA
The Environmental Management Accounting Network, Asia Pacific Chapter
(EMAN-Asia Pacific) will be holding a workshop on September 26-27,
2002 in Seoul, Korea.
For more info.:
http://www.EMAwebsite.org/calendar.htm#2
* * *
ACCA INTRODUCES ACCOUNTING & SUSTAINABILITY E-NEWSLETTER
The Association of Chartered Certified Accountants (ACCA) introduced
the "Accounting & Sustainability e-Newsletter" in August of 2001.
This bi-monthly publication will include topics such as: We will
cover issues such as financial reporting and financial statement
auditing, management accounting and environmental finance,
environmental taxation and other legislation, environmental and
social reporting, third party verification developments in
standardisation including revisions to or expansions of AA1000 and
ISO 14000, accounting for externalities, sustainability reporting,
socially responsible investment, and performance measurement.
For more information:
http://www.accaglobal.com/publications/as_index/archives/issue1/
* * *
CORPORATE ACCOUNTING AND REPORTING STANDARD RELEASED FOR GREENHOUSE GASES
WRI and WBCSD have jointly produced the report, "The Greenhouse Gas
Protocol: a corporate accounting and reporting standard." It aims to
develop and promote internationally accepted greenhouse gas
accounting and reporting standards. The report, published in late
2001, covers issues such as identifying, calculating, reporting and
verifying GHG emissions. [From ACCA].
For more information:
http://www.ghgprotocol.org
* * *
EMAN-EUROPE ANNOUNCES NEW BOOK: "EMA: Informal and Institutional
Developments", APRIL 2002
This book has been developed under the auspices of the Environmental
Management Accounting Network (EMAN-EU). The chapters derive from a
selection of papers presented at different EMAN meetings. It is
edited by Martin Bennett, Jan Jaap Bouma, Teun Wolters, and published
by Kluwer Academic Publishers in the Netherlands.
It presents a number of EMA frameworks that companies can take as a
basis for implementing their own specific EMA structures. Besides
discussing environmental accounting issues within conventional
management accounting, it gives a detailed picture of materials flow
(cost) accounting as an alternative way of looking at the
ecology-economy relationships at the corporate level. A case study
shows how a large company (Siemens) applies materials flow accounting
and what benefits it entails. Information systems is also discussed.
The use of economic instruments to internalise environmental
externalities (norms, ecotaxes and tradable permits) can be much more
effective if the incentives they produce are not frustrated by a lack
of adequate cost accounting. EMA can be of great importance here. The
book discusses a number of these issues, gives information on how
international and national organisations (such as in Japan) have
taken steps to promote the adoption of EMA by the business community.
For more info.:
http://www.EMAwebsite.org/library_detail.asp?record=18
* * *
UVM COURSE ON ACCOUNTING AND THE ENVIRONMENT, SPRING 2002
Herbert Hunt and Jacque Grinnell are teaching a course this Spring,
"Accounting and the Environment," at the School of Business
Administration at the University of Vermont in Burlington.
The course focuses on the critical role of financial and management
accounting in helping managers address environmental-related issues,
and the critical effects of U.S. tax laws on managers` ability to
address environmental challenges. The course is designed to have a
management focus, with an emphasis on the use of accounting
information to help managers implement and assess the firm`s
environmental strategy, rather than a highly technical accounting
orientation.
The topics covered in the course include external reporting and
disclosure requirements, and the effects of those requirements on
firm valuation, accounting choices, and management compensation. Also
examined are several management accounting topics including product
costing, capital expenditure analysis, and performance evaluation. In
addition, tax issues (including implications for tax policy) are
discussed.
For more information:
http://www.EMAwebsite.org/library_detail.asp?record=165
* * *
To unsubscribe, or to submit questions or comments:
[log in to unmask]
|
