The ECOMAC project (Eco-management Accounting as a Tool of Environmental Man­ agement) has provided a framework for linking environmental management with man­ agement accounting. It was funded in Theme 4, 'Human Dimensions of Environmental Change' in the EU Environment and Climate Research Programme. The project is of high policy relevance by contributing to the on-going debate on eco­ management accounting, reporting and indicators. It is also an area needing further re­ search. I would like to thank the research team, companies that participated as associated con­ tractors, and the advisory panel. Jonathan Parker DG XII/D-5, European Commission Theme on Human Dimensions of Environmental Change 7 Preface The ECOMAC project This document is the final report on the project 'Eco-management accounting as a tool of environmental managemenf (ECOMAC). This research project was conducted under the Environment and Climate Programme (Human Dimension of Environmental Change) of the European Commission (DG XII). The ECOMAC project investigated how companies are using or intend to use environ­ mental costs and benefits figures in support of their decisions, and what they have been doing to remedy the limitations of conventional management accounting in this area. The research was largely explorative in nature, but the project also produced a structured overview of the subject and made suggestions and recommendations as to how compa­ nies could improve their own environmental accounting.

Inhalt

Foreword. Preface. 1. The Ecomac Framework. 2. Environmental management and management accounting: a survey among 84 European companies. 3. Developments in eco-management accounting: an analysis of the case studies. 4. Summaries of the case studies. Bibliography. Annex: Questionnaire. Biographies.