Environmental Management Accounting Case Studies of South-East Asian Companies

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

1. Introduction and Structure of the Book Part I: Introductionto Environmental Management Accounting 2. Environmental Management Accounting 3. Comparative Case Study on EMA in South-East AsiaPart II:Case Studies on EMA in South-East Asia 4. EMA for Eco-Efficiency in a Towel Production Firm:Indah Jaya, Indonesia 5. Managing HSE in a Mechanical Engineering Firm:Bisma Jaya, Indonesia 6. Material Flow Cost Accounting in a Snack Producer: JBC Food, the Philippines 7. EMA for Cleaner Rice Processing: Oliver Enterprises I, the Philippines 8. EMA for Reducing Greenhouse Gas Emissions in Rice Processing: Oliver Enterprises II, the Philippines 9. Environmental Impact Assessment, Compliance Monitoring and Reporting in Electroplating: Well-Ever, the Philippines 10. Relevant Environmental Costing and Decision-Making in a SEA Paper Manufacturer: Classic Crafts, Thailand 11. Environmental Risk Assessment at a Pulp and Paper Company, Thai Cane Paper, Thailand 12. Decoupling Economic Growth from Pollution: Tan Loc Food, Vietnam 13. Supply Chain Information and EMA in Coffee Exporting: Neumann Vietnam, Vietnam 14. Environmental and Quality Improvements as Justification for Higher Capital Expenditure and Land Use in Shrimp Farming, Chau Thanh Tam Shrimp Farm, Vietnam 15. Material and Energy Flow Accounting in Beer Production: Sai Gon Beer, Vietnam Part III: Findings, Discussion and Conclusion 16. Rationale Behind and Reasons for Applying EMA in Corporate Practice 17. Revealing Patterns of Environmental Management Accounting Application 18. Conclusions and Outlook

Christian Herzig isLecturer in Sustainability Accounting and Reporting at the International Centre for Corporate Social Responsibility (ICCSR) at Nottingham University Business School, UK. Christian has held previous postdoctoral appointments in Germany, Australia and the UK Tobias Viere is ResearchFellow of the Centre for Sustainability Management (CSM), Leuphana University ofLüneburg, GermanyandR&D Representativeof ifu Hamburg GmbH, Germany. He is also a member of the ISO international expert working group on Material Flow Cost Accounting Stefan Schaltegger is Professorof Management and Head of the Centre for Sustainability Management (CSM), Leuphana University ofLüneburg, Germany. He is the chairman of EMAN Europe and Global and is the co-author with Roger Burritt of Contemporary Environmental Accounting: Issues, Concepts and Practice(2000, Greenleaf) Roger L. Burritt is Professor of Accounting and Director of theCentre for Accounting, Governance and Sustainability, University of South Australia, Australia. He is the founder of the Asia-Pacific Centre for Environmental Accountability and chairman of EMAN Asia Pacific. He is co-author of the book Contemporary Environmental Accounting: Issues, Concepts and Practice and is editor-in-chief of the journalEnvironmental Management Accounting and Supply Chain Management