NEW METHODOLOGY INTEGRATING ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) AND CLEANER PRODUCTION ASSESSMENT (CPA) TO EFFECTIVELY CONTROL OF INDUSTRIAL POLLUTION

Autor:	Hai Thanh Le, Huyen Thi Thu Do
Rok vydání:	2011
Předmět:	Control (management) Cleaner production General Medicine Business Environmental economics Industrial pollution
Zdroj:	Science and Technology Development Journal. 14:15-25
ISSN:	1859-0128
DOI:	10.32508/stdj.v14i3.1970
Popis:	Environmental management accounting (EMA) and cleaner production assessment (CPA) both are considered effective tools to assist industries improve their production performance, minimize pollution and progress toward sustainable development. The paper presents the development of a suitable methodology integrating these two tools in order to facilitate approach of EMA to industries, to reflect environmental costs in the company’s financial statements for more sustainable business plans and accurate evaluation of the effectiveness of applied CP measures. This method is expected to be a new solution for the difficulties of EMA in approaching industries and for the limitations of existing accounting system in quantifying efficiencies of CP measures.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::987b104a912ee60bb6270d443827ea24 https://doi.org/10.32508/stdj.v14i3.1970 Zobrazit plný text záznamu