7th annual conference of EMAN-EU
“Sustainability Accounting and Reporting“
Dissemination of Environmental
Management Accounting
in SouthEast Asia
Christian Herzig & Tobias Viere
Centre for Sustainability Management (CSM)
www.environmental-accounting.org
University of Lueneburg
4-5 March 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
Developments in South-East Asia
• 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.
© CSM 2004
EMASEA Project
Environmental Management Accounting
for small and mediumsized enterprises
in SouthEast Asia (EMASEA)
www.environmental-accounting.org / ema-sea@uni-lueneburg.de
© CSM 2004
Project goals
Implementation and dissemination of EMA in South-East
Asian companies to promote sustainable business
Transfer of know how in the field of EMA
Strengthening of capability and institution building
Local case studies
EMA training seminars
Training of Trainers (TOT)
To adapt EMA methods to the specific needs of
South-East Asian companies
To identify and assess the potential of
economical and ecological savings
© 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
Project partners
• InWEnt – Capacity Building International
Cologne, 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
© CSM 2004
Strategic partners
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)
© CSM 2004
Dissemination of EMA in SEA
Kick-off-events
Company projects
Development of
training materials
EMA training
seminars
EMA computer-based
training
Training of Trainers
EMA dissemination
© CSM 2004
Kick-off events
Kick-off-events
Company projects
Development of
training materials
EMA training
seminars
• 12 information workshops
• Providing information about EMA,
its benefits and methods
• Presentation of EMA-SEA project
EMA computer-based
training
Training of Trainers
EMA dissemination
© CSM 2004
Company projects
Kick-Off-Events
Company projects
Development of
training materials
EMA training
seminars
• Development of 16 case studies
covering various EMA tools
• Implementation of EMA tools in
selected SMEs regarding their specific
needs
EMA computer-based
training
Training of Trainers
EMA dissemination
© CSM 2004
Development of training materials
Kick-Off-Events
Company Projects
Development of
training materials
EMA training
seminars
• Generation of EMA training
materials focussing on the needs of
South-East Asian companies
• Training materials support the
EMA-SEA training activities
EMA computer-based
training
Training of Trainers
EMA dissemination
© CSM 2004
EMA training seminars
Kick-off-events
Company projects
Development of
training materials
EMA training
seminars
EMA computer based
training
Training of Trainers
• 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 dissemination
© CSM 2004
EMA computer-based training
Kick-off-events
Company projects
Development of
training materials
EMA training
seminars
• EMA computer-based training (CBT)
platform on the Internet
• Managers from SMEs /
representatives from consulting
companies, industry institutions,
public authorities, universities, etc.
EMA computerbased training
Training of Trainers
EMA dissemination
© CSM 2004
Training of Trainers (TOT) seminars
Kick-off-events
Company projects
Development of
training materials
EMA training
seminars
• Trainings of so-called multiplicators
(local EMA trainers)
• Selected participants of EMA
training seminars and EMA
computer-based training (CBT)
EMA computer-based
training
Training of
Trainers
EMA dissemination
© CSM 2004
Further EMA dissemination
Kick-off-events
Company projects
• Local EMA trainers offer further EMA
seminars and on-site training sessions
• Coaching through EMA trainers of
CSM
Development of
training materials
EMA training
seminars
EMA computer-based
training
Training of Trainers
EMA
dissemination
© 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
EMA framework
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
Source: Burritt/Hahn/Schaltegger 2002
© CSM 2004
EMA framework
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
Source: Burritt/Hahn/Schaltegger 2002
© CSM 2004
EMA framework
Environmental Management Accounting (EMA)
Monetary EMA (MEMA)
Physical EMA (PEMA)
Routinely
generated
information
Ad hoc
information
Routinely
generated
information
Ad hoc
information
Future Oriented
Past Oriented
Short Term Focus
Long Term Focus
Short Term Focus
Long Term Focus
Environmental cost
accounting (e.g. variable
costing, absorption costing
and activity based costing)
Environmental induced
capital expenditure and
revenues
Material and energy flow
accounting (short term
impacts on the environment
– product, division and
company levels)
Environmental (or natural)
capital impact accounting
Ex post assessment of
relevant environmental
costing decisions
Environmental life cycle
(and target) costing
Ex post assessment of short
term environmental impacts
(e.g. of a site or product)
Life cycle inventories
Monetary environmental
operational budgeting (flows)
Monetary environmental
capital budgeting (stocks)
Environmental long term
financial planning
Physical environmental
budgeting (flows and stocks)
(e.g. material and energy
flos activity based
budgeting)
Long term physical
environmental planning
Relevant environmental
costing (e.g. special orders,
product mix with capacity
constraints)
Monetary environmental
project investment appraisal
Relevant environmental
impacts (e.g. given short run
constraints on activities)
Physical environmental
investement appraisal
Post investment assessment
of individual projects
Environmental life cycle
budgeting and target pricing
Source: Burritt/Hahn/Schaltegger 2002
Post investment assessment
of physical environmental
investment appraisal
Life cycle analysis of specific
project
© CSM 2004
EMA framework
Environmental Management Accounting (EMA)
Monetary EMA (MEMA)
Physical EMA (PEMA)
Routinely
generated
information
Ad hoc
information
Routinely
generated
information
Ad hoc
information
Future Oriented
Past Oriented
Short Term Focus
Long Term Focus
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
Monetary environmental
operational budgeting (flows)
Monetary environmental
capital budgeting (stocks)
Relevant environmental
costing (e.g. special orders,
product mix with capacity
constraints)
Short Term Focus
Long Term Focus
Material and energy flow
accounting (short term
impacts on the environment
– product, division and
company levels)
Environmental (or natural)
capital impact accounting
16
case studies
Ex post assessment of short
term environmental impacts
(e.g. of a site or product)
Life cycle inventories
Environmental long term
financial planning
Physical environmental
budgeting (flows and stocks)
(e.g. material and energy
flos activity based
budgeting)
Long term physical
environmental planning
Monetary environmental
project investment appraisal
Relevant environmental
impacts (e.g. given short run
constraints on activities)
Physical environmental
investement appraisal
Post investment assessment
of individual projects
Environmental life cycle
budgeting and target pricing
Source: Burritt/Hahn/Schaltegger 2002
Post investment assessment
of physical environmental
investment appraisal
Life cycle analysis of specific
project
© CSM 2004
Dissemination of EMA in SEA
Kick-off-events
Company projects
Development of
training materials
EMA training
seminars
EMA computer-based
training
Kick-off-events
Company projects
EMA training seminars
EMA training (CBT)
TOT seminars
Training of Trainers
Dissemination
EMA dissemination
© CSM 2004
Further information
EMA-SEA
Environmental Management Accounting for small and
medium-sized enterprises in South-East Asia
Prof. Dr. Stefan Schaltegger
Christian Herzig / Tobias Viere
ema-sea@uni-lueneburg.de
www.environmental-accounting.org
© CSM 2004