2008 | OriginalPaper | Buchkapitel
Environmental Management Accounting (EMA) as a Support for Cleaner Production
verfasst von : Stefan Schaltegger, Martin Bennett, Roger L. Burritt, Christine Jasch
Erschienen in: Environmental Management Accounting for Cleaner Production
Verlag: Springer Netherlands
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The potential for Cleaner Production (CP) to benefit businesses is well-demonstrated, but it is not yet as widely adopted as might be expected. This is unlikely to be entirely because of the lack of adequate information—other possible reasons could be that (i) CP is commonly seen as being only relevant to manufacturing, (ii) the institutional framework does not encourage the adoption of CP as well as it might do, and (iii) there is no single one-to-one relationship between organisational change (such as a move to CP) and accounting change.
This contribution addresses the last-mentioned reason for hindrances to the wider adoption of CP and investigates the relationship between CP developments and innovations in relation to information requirements and accounting.
Three distinct strategies can be identified through which CP might benefit business: efficiency, consistency, and sufficiency. So far CP policies and promotion have focused only on efficiency strategies. However, each of these strategies has differing information needs which might be at least partially met by EMA. Two factors that will affect the type of information that is most appropriate in any situation are (i) how radical and innovatory (rather than merely incremental) any particular change is, and (ii) whether a particular innovation is new and as yet only experimented with by a few early adopters, or applied in a mass market.