What is EMA and why is it relevant? -- The input side of the material flow balance -- The output side of the material flow balance -- Environmental performance indicators -- Environmentally relevant equipment -- Monetary information -- Linking physical and monetary information -- Case study of a brewery -- How to organize an EMA pilot project
Summary
Explains the environmental and material flow costs accounting approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC)
Bibliography
Includes bibliographical references (pages 185-188) and index