Environmental management accounting procedures and principles

著者

• United Nations. Division for Sustainable Development
• Expert Working Group on "Improving the Role of Government in the Promotion of Environmental Management Accounting"

書誌事項

Environmental management accounting procedures and principles

prepared for the Expert Working Group on "Improving the Role of Government in the Promotion of Environmental Management Accounting"

（United Nations publication, sales no. E.01.II.A.3）

United Nations, 2001

注記

Includes bibliographical references (p. 138-144)

"United Nations, Division for Sustainable Development"

"In cooperation with the Austrian Federal Ministry of Transport, Innovation and Technology"

"Economic & social affairs"--Cover

内容説明・目次

内容説明

The objective of this report is to define principles and procedures for Environmental Management Accounting (EMA). The focus is on techniques for quantifying environmental expenditures or costs as a basis for the development of national EMA guidelines and framework. This publication is intended to minimize the cost of introducing EMA systems by offering a set of principles and procedures for EMA based on commonly used and internationally accepted financial accounting methods. The intended users of these EMA procedures are national governments interested in establishing national EMA guidelines appropriate to their own countries' context and organizations seeking to install EMA systems for better controlling and benchmarking purposes.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA56685563
• ISBN:
  • 9211045037
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: viii, 144 p.
• 大きさ: 28 cm
• 親書誌ID:
  • BA04577910