7th annual conference of EMAN-EU “Sustainability Accounting and Reporting“ Dissemination of...
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7th annual conference of EMAN-EU “Sustainability Accounting and Reporting“ Dissemination of Dissemination of Environmental Management Environmental Management Accounting Accounting in South in South East Asia East Asia University of Lueneburg 4-5 March 2004 Christian Herzig & Tobias Viere Centre for Sustainability Management (CSM) www.environmental-accounting.org
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Transcript of 7th annual conference of EMAN-EU “Sustainability Accounting and Reporting“ Dissemination of...
7th annual conference of EMAN-EU
“Sustainability Accounting and Reporting“
Dissemination of Dissemination of Environmental Management Environmental Management
AccountingAccountingin Southin South East AsiaEast Asia
University of Lueneburg
4-5 March 2004
Christian Herzig & Tobias Viere
Centre for Sustainability Management (CSM)
www.environmental-accounting.org
© CSM 2004
Dissemination of EMA in South-East Asia
I Developments in South-East Asia
II Dissemination of Environmental Management Accounting - EMA-SEA project
III Dissemination targets of EMA-SEA
IV Research targets of EMA-SEA
© CSM 2004
Developments in South-East Asia
• Industrial situation in South-East Asia: economic growth accompanied by alarming levels of environmental pollution
• Environmental Management Accounting (EMA) encourages economic and environmental improvements simultaneously
• EMA offers a set of tools and methods suitable for enterprises in industrialized as well as in industrializing and developing countries
• EMA not widely spread in South-East Asia so far, especially not in small and medium-sized enterprises (SME)
© CSM 2004
• Institutional building: EMAN AP, APRCP, etc.
• Capacity building: training programs / development projects on EMS, EPI/EPA
Indonesia, the Philippines, Thailand, and Vietnam:
• Some EMA company projects (e.g. the Philippines)• Training seminars / Training of Trainers (TOT)
seminars on EMA (e.g. the Philippines, Thailand)• Guidebook on EMS incl. part of ECA (the Philippines)• Etc.
Developments in South-East Asia
© CSM 2004
EMA SEA Project
www.environmental-accounting.org / [email protected]
Environmental Management Accounting
for small and medium sized enterprises
in South East Asia (EMA SEA)
© CSM 2004
Project goals
Implementation and dissemination of EMA in South-East Asian companies to promote
sustainable businessTransfer of know how in the field of EMA
Strengthening of capability and institution building
Implementation and dissemination of EMA in South-East Asian companies to promote
sustainable businessTransfer of know how in the field of EMA
Strengthening of capability and institution building
To adapt EMA methods to the specific needs of South-East Asian companies
To identify and assess the potential of economical and ecological savings
Local case studiesEMA training seminars
Training of Trainers (TOT)
© CSM 2004
Project facts
Target countries: Indonesia, the Philippines, Thailand, and Vietnam
Who can participate?• Managers from SMEs • Representatives from consulting companies, industry
institutions, public authorities, universities, etc.
Project duration: 10/2003 – 10/2007
© CSM 2004
• InWEnt – Capacity Building InternationalCologne, Germany
• Centre for Sustainability Management (CSM)University of Lueneburg, Germany
• Asian Society for Environmental Protection (ASEP)Bangkok, Thailand
• Further local partners who are successful within their countries in industry network building and use
Project partners
© CSM 2004
EMA-SEA cooperates with:
• United Nations - Division for Sustainable Development (UN DSD)
• Environmental Management Accouting Network – Europe (EMAN-EU)
• Environmental Management Accouting Network – Asia Pacific (EMAN-AP)
• International EMA experts (e.g. Dr. Roger Burritt, Australian National University)
Strategic partners
© CSM 2004
Dissemination of EMA in SEA
EMA training seminars
Training of Trainers
EMA dissemination
Development of training materials
Company projects
Kick-off-events
EMA computer-based training
© CSM 2004
EMA training seminars
Training of Trainers
EMA dissemination
Development of training materials
Company projects
Kick-off-events
EMA computer-based training
• 12 information workshops
• Providing information about EMA, its benefits and methods
• Presentation of EMA-SEA project
Kick-off events
© CSM 2004
EMA training seminars
Training of Trainers
EMA dissemination
Development of training materials
Company projects
Kick-Off-Events
EMA computer-based training
• Development of 16 case studies covering various EMA tools
• Implementation of EMA tools in selected SMEs regarding their specific needs
Company projects
© CSM 2004
EMA training seminars
Training of Trainers
EMA dissemination
Development of training materials
Company Projects
Kick-Off-Events
EMA computer-based training
• Generation of EMA training materials focussing on the needs of South-East Asian companies
• Training materials support the EMA-SEA training activities
Development of training materials
© CSM 2004
EMA training seminars
Training of Trainers
EMA dissemination
Development of training materials
Company projects
Kick-off-events
EMA computer based training
• Realization of 12 EMA Training Seminars in the target countries
• Transfer of EMA knowledge and skills to companies and other organizations
• Managers from SMEs / representatives from consulting companies, industry institutions, public authorities, universities, etc.
EMA training seminars
© CSM 2004
EMA training seminars
Training of Trainers
EMA dissemination
Development of training materials
Company projects
Kick-off-events
EMA computer-based training
EMA computer-based training
• EMA computer-based training (CBT) platform on the Internet
• Managers from SMEs / representatives from consulting companies, industry institutions, public authorities, universities, etc.
© CSM 2004
EMA training seminars
Training of Trainers
EMA dissemination
Development of training materials
Company projects
Kick-off-events
EMA computer-based training
• Trainings of so-called multiplicators (local EMA trainers)
• Selected participants of EMA training seminars and EMA computer-based training (CBT)
Training of Trainers (TOT) seminars
© CSM 2004
EMA training seminars
Training of Trainers
EMA dissemination
Development of training materials
Company projects
Kick-off-events
EMA computer-based training
Further EMA dissemination
• Local EMA trainers offer further EMA seminars and on-site training sessions
• Coaching through EMA trainers of CSM
© CSM 2004
Dissemination targets of EMA-SEA
EMA-SEA: development project
• Generation of practice oriented training materials
• Development of training program / curriculum
• Supporting the implementation of EMA tools in companies
• Enhancing the competitiveness of South-East Asian companies
• Generation of social benefits
© CSM 2004
Research targets of EMA-SEA
EMA-SEA: research project
• Specific needs and requirements of South-East Asian companies concerning the application of EMA tools
• Necessary adaptation of EMA tools to meet the needs
• Concretising the EMA framework/matrix
© CSM 2004
Environmental Management Accounting (EMA)
Monetary EMA (MEMA) Physical EMA (PEMA)
MEMA tools:• Include the environmentally differentiated
conventional management accounting system• Deal with the environmentally-driven impacts on a
company expressed in monetary terms• Provide the basis for most internal desicions and
how to track, trace and treat environmentally driven costs
EMA framework
Source: Burritt/Hahn/Schaltegger 2002
© CSM 2004
Environmental Management Accounting (EMA)
Monetary EMA (MEMA) Physical EMA (PEMA)
PEMA tools: • Focuse on a company's ecological impact on
the natural environment (physical units)• Are designed to collect environmental impact
information in physical units for internal managment decisions
EMA framework
Source: Burritt/Hahn/Schaltegger 2002
© CSM 2004
Environmental Management Accounting (EMA)Monetary EMA (MEMA) Physical EMA (PEMA)
Short Term Focus
Long Term Focus
Short Term Focus
Long Term Focus
Fu
ture
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Past
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Ad
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EMA framework
Environmental cost accounting (e.g. variable costing, absorption costing and activity based costing)
Environmental induced capital expenditure and revenues
Ex post assessment of relevant environmental costing decisions
Environmental life cycle (and target) costing
Post investment assessment of individual projects
Monetary environmental operational budgeting (flows)Monetary environmental capital budgeting (stocks)
Environmental long term financial planning
Relevant environmental costing (e.g. special orders, product mix with capacity constraints)
Monetary environmental project investment appraisal
Environmental life cycle budgeting and target pricing
Material and energy flow accounting (short term impacts on the environment – product, division and company levels)
Ex post assessment of short term environmental impacts (e.g. of a site or product)
Physical environmental budgeting (flows and stocks) (e.g. material and energy flos activity based budgeting)
Relevant environmental impacts (e.g. given short run constraints on activities)
Environmental (or natural) capital impact accounting
Life cycle inventories
Post investment assessment of physical environmental investment appraisal
Long term physical environmental planning
Physical environmental investement appraisal
Life cycle analysis of specific project
Source: Burritt/Hahn/Schaltegger 2002
© CSM 2004
Environmental Management Accounting (EMA)Monetary EMA (MEMA) Physical EMA (PEMA)
Short Term Focus
Long Term Focus
Short Term Focus
Long Term Focus
Fu
ture
Ori
en
ted
Past
Ori
en
ted
Ad
hoc
info
rmati
on
Rou
tin
ely
g
en
era
ted
in
form
ati
on
Ad
hoc
info
rmati
on
Rou
tin
ely
g
en
era
ted
in
form
ati
on
EMA framework
Environmental cost accounting (e.g. variable costing, absorption costing and activity based costing)
Environmental induced capital expenditure and revenues
Ex post assessment of relevant environmental costing decisions
Environmental life cycle (and target) costing
Post investment assessment of individual projects
Monetary environmental operational budgeting (flows)Monetary environmental capital budgeting (stocks)
Environmental long term financial planning
Relevant environmental costing (e.g. special orders, product mix with capacity constraints)
Monetary environmental project investment appraisal
Environmental life cycle budgeting and target pricing
Material and energy flow accounting (short term impacts on the environment – product, division and company levels)
Ex post assessment of short term environmental impacts (e.g. of a site or product)
Physical environmental budgeting (flows and stocks) (e.g. material and energy flos activity based budgeting)
Relevant environmental impacts (e.g. given short run constraints on activities)
Environmental (or natural) capital impact accounting
Life cycle inventories
Post investment assessment of physical environmental investment appraisal
Long term physical environmental planning
Physical environmental investement appraisal
Life cycle analysis of specific project
Source: Burritt/Hahn/Schaltegger 2002
16 case studies
© CSM 2004
Dissemination of EMA in SEA
EMA training seminars
Training of Trainers
EMA dissemination
Development of training materials
Company projects
Kick-off-events
EMA computer-based training
Kick-off-events
Company projects
EMA training seminars
EMA training (CBT)
TOT seminars
Dissemination
© CSM 2004
Further information
EMA-SEAEnvironmental Management Accounting for small and medium-
sized enterprises in South-East Asia
Prof. Dr. Stefan SchalteggerChristian Herzig / Tobias Viere
