scholarly journals Uncovering the hidden costs by evaluating ecological costs

2021 ◽  
Vol 24 (1) ◽  
pp. 153-172
Author(s):  
Ignatius Novianto Hariwibowo
Keyword(s):  
Environmental Management ◽  
Management Practices ◽  
Cane Sugar ◽  
Environmental Cost ◽  
Cost Calculation ◽  
Environmental Costs ◽  
Environmental Management Practices ◽  
Environmental Management Accounting ◽  
Compensation Costs

This study aims to calculate the environmental costs of a sugar cane producer. Worsening environmental problems have required the company to implement environmental management practices. Nevertheless, the results of these environmental management practices need to be evaluated by comparing its ecological costs (eco-costs) as the external costs with costs allocated by the company to manage the environment. Accordingly, this study employs the case study at a cane sugar producing company located in Yogyakarta Specific Region Province. Furthermore, we combine two environmental cost calculation methods, namely the Environmental Management Accounting (EMA) and Life Cycle Assessment (LCA) methods. The EMA approach seeks to identify prevention and compensation costs. Meanwhile, the LCA approach is used to calculate eco-costs. We convert the eco-cost values based on the values from the table of ecological cost values at www.ecocostsvalue.com. The results of this study show that the company incur environmental impact costs much greater than its prevention and compensation costs. These findings indicate that the company has not incorporated hidden environmental costs in its environmental management.

scholarly journals Environmental management accounting and waste management practices: A case of a manufacturing company

2020 ◽  
Vol 2 (2) ◽  
pp. 97-112
Author(s):  
S. M. Chaturika Seneviratne ◽  
◽  
Gayasha Kalpani ◽  
Keyword(s):  
Environmental Management ◽  
Waste Management ◽  
Management Practices ◽  
Management Accounting ◽  
Sri Lankan ◽  
Manufacturing Company ◽  
Archival Documents ◽  
Environmental Management Accounting ◽  
Waste Management Practices

Abstract Purpose: This study examines how Environmental Management Accounting practices are related to waste management practices and how the organization in the case study is influenced in adopting the waste management practices Research methodology: The case study method was used in examining the applicability of Environmental Management Accounting to waste management in one large manufacturing company. Interviews, observations and archival documents were used as data collection methods. Results: The study observed that the company had reinvigorated environmental management and waste management practices due to the influence of the major stakeholders. These motivations can be categorized into three main pillars including coercive, mimetic, and normative isomorphisms. Limitations: As the research is directed towards the selection of in-depth inquiry of specific settings infused with culture, values, beliefs, stories, language, perception, politics and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research. Contribution: Policies, practices and motivations promote the future development of environmental management accounting and waste management practices in the Sri Lankan context.

scholarly journals PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP LIMBAH PADA PABRIK GULA PRADJEKAN

2017 ◽  
Vol 2 (01) ◽  
Author(s):  
Eko Gunaawan ◽  
Sugeng Sugeng
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Case Study Research ◽  
Environmental Problems ◽  
Environmental Cost ◽  
Manufacturing Companies ◽  
Social Burden ◽  
Environmental Management Accounting ◽  
Cost Report

ABSTRACTThe impact of a company's production activities can cause various environmental problems that are detrimental to various parties. This is a social burden, which must be taken seriously. Environmental Management Accounting (EMA) is a concept that helps companies in loading business impacts in the form of monetary units. The application of Environmental Management Accounting helps companies with environmental problems by recording all of their production activities to be reported in the company's environmental cost report. This research is a case study research in manufacturing companies, namely PG.PRADJEKAN. This study aims to evaluate the application of Environmental Management Accounting PG.PRADJEKAN. From the results of research on PGADJEKAN, it is known that the company has not fully implemented Environmental Management Accounting. Especially for accountant staff who do not understand about Environmental Management Accounting should be given a study of Environmental Management Accounting. From the implementation of Environmental Management Accounting in 2011 until now the company has a good waste management system so as to minimize environmental pollution caused by production activities in the milling season. From the evaluation results in this study it can be seen that the company's accountants play a full role in the application of Environmental Management Accounting, but accountants need to conduct further environmental studies to understand their application, because the application of Environmental Management Accounting in PG.PRADJEKAN has only been running for four years.Keywords: Evaluation, Application of Environmental Management Accounting, Environmental Costs 

scholarly journals Maturity level of environmental management in the pulp and paper supply chain

2021 ◽  
Vol 8 (6) ◽  
pp. 580-596
Author(s):  
Antonio Zanin ◽  
◽  
Ivonez Xavier de Almeida ◽  
Francieli Pacassa ◽  
Fabricia Silva da Rosa ◽  
...  
Keyword(s):  
Environmental Management ◽  
Supply Chain ◽  
Management Practices ◽  
Pulp And Paper ◽  
Risk Minimization ◽  
Maturity Level ◽  
Structured Interviews ◽  
Environmental Management Practices ◽  
Qualitative Data Analysis Software

<abstract> <p>This research aimed to identify the level of maturity in environmental management in a focal company of a pulp and paper supply chain. Methodologically, it is characterized as a qualitative exploratory case study. Semi-structured interviews were used to collect the data. The adoption and use of Environmental Management Supply Chain (ESCM) practices was assessed using a model based on 53 practices grouped into 8 types of practices. Qualitative data analysis software (NVivo) was used to analyse the data and support the development of findings. It was found that 85% of the ESCM practices were adopted by the company. Internal environmental management practices, waste and risk minimization and eco-design were fully adopted. Furthermore, a proactive maturity level was found, embedded in the company's strategic planning. Proactivity in environmental management encourages continuous improvement, cost reduction, cleaner production, and reuse and recycling of products.</p> </abstract>

scholarly journals Lake Managment in the Piebalga Region: Climate, Nature and Culture from the 1890s to Now

2021 ◽  
Vol 4 ◽  
pp. 102-125
Author(s):  
Karlis Aleksandrs Konkovs ◽  
Keyword(s):  
Environmental Management ◽  
19Th Century ◽  
Management Practices ◽  
Case Study Research ◽  
Nature And Culture ◽  
Extensive Analysis ◽  
Environmental Management Practices ◽  
The 19Th Century ◽  
Do So

There are many regions in Latvia with a long history and beautiful landscapes. However, of all the regions, the most beautiful landscapes and the richest culture are in the Piebalga region. Piebalga is located in the Vidzeme highlands, where the longest domestic river in Latvia, the Gauja, has its source. There are several counties in the Piebalga region, the most famous of which is Vecpiebalga, where two of the first Latvian writers were born, the Kaudzītes brothers, who are well-known for their novel The Surveyors’ Time, one of the first books written by Latvians. In this study, the culture, religion and environmental management practices of Piebalga during the 19th century were studied using an extensive analysis of historical literature about the region, and compared to Piebalga in the present, which was studied using case study research. During the research it was discovered that the main influences on Piebalga culture and environmental management practices have been the Hernhutian congregations who influences had shaped the local culture and continues to do so even after being effectively disbanded. It was also discovered that the municipalities in the region are less effective at monitoring lakes than they were during the 19th century due to lacking resources.

scholarly journals Analysis Of Green Accounting To Support Corporate Social Responsibility (Case Study : Semen Gresik Hospital)

2016 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Marisya Mahdia Khoirina
Keyword(s):  
Environmental Management ◽  
Environmental Problem ◽  
Point Of View ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Green Accounting ◽  
Financial Report ◽  
Corporate Social ◽  
Work Up

AbstractThe Implementation of green accounting in hospital activities is the first step to solved environmental problems. Implementation of green accounting will work up the ability to minimize the environmental problem. The purpose of this accounting process is to improve the efficiency of environmental management by assessing environmental activities from a cost point of view (environmental cost). This research is a descriptive qualitative study using case studies method on Semen Gresik Hospital. This study aims to determine how to conduct environmental management and the application of the concept of green accounting. The research results revealed that Semen Gresik Hospital has not implemented the concept of green accounting yet. This can be seen in the identification of costs, there is no aspect of measurement and clear classification how a costs is categorized as environmental costs or not. The results also showed that the Semen Gresik Hospital had not made the environmental financial report.

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