By Roger L. Burritt, Stefan Schaltegger, Martin Bennett, Tuula Pohjola, Maria Csutora
Ongoing problem concerning the have to advertise environmental administration accounting has ended in this, the 5th quantity within the Environmental and Sustainability administration Accounting community (EMAN) sequence. Drawing concept from the 2007 EMAN convention in Finland at the hyperlinks among environmental administration accounting and provide chain management, the e-book incorporates a variety of learn papers awarded there in addition to numerous autonomous contributions that symbolize a variety of views at the topic.
This volume’s specialize in the environmental accounting of offer chain techniques is of specific relevance simply because those methods provide info concerning the environmental impression of relationships among enterprise agencies, a space the place the boundary keeping apart inner and exterior accounting is ill-defined. the following, members suggest what they time period ‘accounting for cooperation’ as a extra environmentally confident supplement to the paradigmatic perform of ‘accounting for competition’.
In addition to examining the provision chain, a couple of chapters are in response to papers awarded to the EMAN-EU convention on sustainability and company social accountability accounting, held in Hungary in 2008. company social accountability accounting can also be a boundary-spanning functionality requiring know-how of the interface among an organisation’s inner accounting, and that which has an exterior functionality via its social accountability to varied groupings.
Finally, in acknowledgement of transforming into overseas engagement with environmental administration accounting following the creation of foreign instructions in 2005, the ebook contains papers from the 1st EMAN worldwide convention on built-in environmental administration accounting for sustainable improvement held in South Africa in 2007.
This e-book is needed interpreting for an individual desirous to hold abreast of the most recent advancements during this box. Readers must also stopover at EMAN’s web site at http://www.eman-global.net.
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Additional info for Environmental Management Accounting and Supply Chain Management
2 Environmental Supply Chain Improvements – Conclusions from Life Cycle Assessments on Coffee An LCA can be used to highlight the environmental importance of different steps of a product’s life cycle. Two LCAs have been conducted for coffee production (Diers et al. 1999, Salomone 2003). Looking for the highest overall improvement potential of the coffee life cycle, the conclusion of both LCAs is similar: the first and the last steps of the life cycle matter most. Salomone (2003) identifies consumption as the single most important step followed by cultivation.
EMA stretches across legal corporate boundaries. As a learning process, any application of EMA, and the design of EMA systems to support sustainable supply chain management, requires prior communication between partners along the supply chain to agree on the goals of the information system, its benefits, and the sharing of benefits and costs. Second, relationships between parties involved in supply chain activities and arrangements need to be identified and managed in a positive and cooperative manner if the greatest efficiencies are to be gained for the reduced use of environmental resources, and the increased profitability of investments in processes to reduce resource use.
Vietnam is a newcomer on the international coffee market and has experienced a rapid growth of coffee farming for the last two decades. This rise has not only made Vietnam the second biggest coffee exporter after Brazil, but it has also contributed to shrinking prices and ever-increasing competition in the world market. Since 1970, the average annual price decline has been 3% for Arabica and 5% for Robusta coffees (Lewin et al. 2004). Globally, the declining prices are associated with rising unemployment and poverty in some of the coffee exporting countries.