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Leitfaden Betriebliches Umweltkostenmanagement

Until now, diverging opinions have existed both in practice and in science on which approaches on Environmental Cost Accounting are suitable for company practice and the goals of environmental cost management. Against this background, the German Environmental Protection Agency and the German Ministry for the Environment awarded a research project in which a study (Loew et al. 2003) has been produced which systematically compares the approaches to environmental cost accounting which are known in Germany in terms of their suitability for practical application. The results of the study are the basis for the manual on “Environmental Cost Management” This manual presents those approaches to environmental cost accounting which are particularly suitable for company practice and describes how they can be used. The following approaches are introduced in the manual. a) determination of expenditure for environmental protection measures/ approaches to environmental protection cost accounting.b) b) support for the discovery of potential savings / approaches to materials and energy flow-orientated accounting c) support for investment decisions / approaches to environment-orientated investment accounting d) consideration of external costs/ Introduction to the problems and possibilities See also: Loew T, Fichter K, Müller U, Schulz, Werner F and Strobel M (2003) Ansätze der Umweltkostenrechnung im Vergleich (Comparison of Approaches to Environmental Cost Accounting BerlinLoew, Thomas (2003) Environmental Cost Accounting: Classifying and Comparing Selected Approaches. In: M. Bennet, K. Rikhardson, S. Schaltegger: eds – Environmental Management Accounting – Purpose and Progress. Kluwer.Dortrecht S.41-57