Environmental Management and Accounting


Research Project INTUS: Efficient Use of Environmental Accounting Instruments

Various accounting instruments for corporate environmental management were developed in the 1990s. Especially the corporate input-output balance, environmental performance indicators and flow cost accounting (an approach to environmental cost accounting) have proved to be useful. However, these instruments tend only to be used in companies that are forerunners in environmental management and have not been taken up by the vast majority.

Against this background, the aim of the research project INTUS was to identify and eliminate the obstacles which occur when implementing and applying these instruments. The project provides answers to the following questions:

• What do the instruments input-output balance, performance indicators and flow cost accounting have in common, how do they compare, and how can they be combined efficiently?
• Which software solutions can ensure easy and efficient availability of the instruments?
• How can organisational problems during the introduction of the instruments be overcome?
  

Project of Fraunhofer IAO und IÖW
Researchers: Claus Lang (project manager), Thomas Loew, Michael Steinfeldt, Michael Keil, Daniel Heubach, Gunnar Jürgens, Uwe Rey
Sponsored by: Federal Ministry for Education and Research (BMBF)
Pilot companies: Continental Tevis AG & Co. OHG; Göhring GmbH; SCHOTT-GLAS AG, Ensinger Mineralbrunnen GmbH
Project period: 2003-2005


Publications

During the project the team published more then ten reports and articles. The reports are available at http://www.bum.iao.fraunhofer.de/downloads/. The reports and articles with contributions from Loew are listed in the section publications


Monitoring of Environmental Performance and Environmental Management Systems

Over a period of six years, a panel of environmental managers from selected companies were interviewed in order to determine the long-term effects of EMAS management systems. Using a questionnaire, the annual development of their environmental management systems and the companies' environmental performance was recorded and analysed. The last monitoring took place in autumn 2002.


Project data

Project of IÖW
Researchers: Thomas Loew (Projektleitung), Jens Clausen
Sponsored by: Hessisches Landesamt für Umwelt und Geologie (HLUG)
Project period: 1997-2003


Publications

Hessisches Landesamt für Umwelt und Geologie (HLUG) (ed.) (2005) Monitoring von Umweltleistung und Umweltmanagementsystem 1997 bis 2002. Endbericht. <Monitoring of Environmental Performance and Environmental Management System 1997 until 2002. Final Report> Wiesbaden (authors: Loew T, Clausen, J Heyder U) available via: vertrieb@hlug.de phone++49/0611/701034.

Loew T, Clausen J (2005) Wie weiter mit EMAS? Ergebnisse einer Längsschnittanalyse 1997 bis 2002 <What Next with EMAS? Results of a Monitoring from 1997 until 2002.> Diskussionspapier, Berlin Download (with English abstract)

Further information on environmental management and CSR

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