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Environmental Management Accounting for Cleaner Production
Several current global trends are causing cleaner production to grow in relevance
and importance. Of especial significance are the inexorable rises in the price of
energy and raw materials in the global marketplaces as well as the ever-increasing
pressures being brought to bear by international buyers and investors alike looking
for greater and greater efficiency along supply chains. All this is making more and
more companies aware of the low efficiency with which they use their material and
energy resources and the negative effects this is having on their profitability and
competitiveness.
An independent global evaluation of UNIDO’s and UNEP’s joint cleaner
production programme has underscored these facts, and has concluded that a
cleaner production strategy is still very appropriate for companies, in the develop-
ing as well as the developed countries. Often, companies are using inefficient proc-
esses and technologies that are often obsolete, which, as a consequence, consume
more energy and resources than would be the case if companies were using “state
of the art” processes. As a result, production costs are higher, affecting
competitiveness and profitability. These inefficiencies are also leading to rapid
environmental degradation, as excessive amounts of pollution and wastes are gener-
ated, and a reduction in population’s quality of life. Company audits undertaken by
our 38 cleaner production centres and programmes have highlighted time and again
the large savings waiting to be enjoyed in all industry sectors. However, most fac-
tories do not know it, because they have no monitoring and data collection system
in place, so bearing out once again the old saying: “What you do not measure you
cannot manage!”
The environmental and sustainability accounting tool gives companies the oppor-
tunity to collect, evaluate, and interpret the information they need to estimate their
cleaner production saving potential and to make the right decision for the right CP
option. In the following chapters, readers will find different applications of the tool
and interesting case studies. I hope this will inspire many companies to adopt this
tool and to tap into the
savings waiting to be harvested through cleaner production.
978-1-4020-8913-8
NONE
Environmental Management Accounting for Cleaner Production
Management
English
Springer Science Business Media B.V.
2008
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