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Developments in Environmental Management Accounting between 1996 and 2005 Anna Kumpulainen, Dr. Tuula Pohjola Helsinki University of Technology / Lahti Centre Department of Industrial Engineering and Management Environmental and Quality Management Unit GIN, Cardiff 2.-5.7.2006
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2 Agenda Background Research questions Development of EMA requirements and guidelines (literature study) Introduction to case companies Development of EMA practices (case studies) Conclusions
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3 Background Environmental Management Accounting (EMA) = physical + financial environmental information for corporate internal decision-making Tuula Pohjola’s doctoral dissertation “Environmental Modelling System – A Framework for Cost-Effective Environmental Decision-Making Processes” (1999) –3 EMA models: transport, energy and logistics –10 case studies in 6 Finnish companies 1995-1996 Follow-up study 2005 –4 companies –Data from interviews and corporate reports
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4 Research Questions How has EMA been developed in the case companies 1996-2005? How has the world changed over the same period as to EMA?
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5 Development of Requirements and Guidelines Legislation –1996: Mainly local regulations –2005: EU’s increasing impact Stakeholder requirements –1996: Some legislation –2005: Customers, environmental organisations etc. Voluntary guidelines –1996: Work starting –2005: GRI, IFAC, EMS standards (ISO 14001, EMAS) etc.
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6 Case Companies Elisa Corp. = telecommunication solutions and services Fujitsu Services Ltd. = computer system installations and maintenance Kesko Food Ltd. = groceries trade VR Group = rail transport and supplementary services (road transport, track construction and maintenance)
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7 Case Results: Elisa Corporation Development work continued –Active role also in ETNO Information got lost when environmental manager was changed (2001 and 2004) In 2004 new EMA metrics but management support and resources still lacking –Not yet accurate –Used only for internal reporting
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8 Case Results: Fujitsu Services Oy Development work continued Environmental management finished along outsourcings but started later again at the logistics and configuration center –”Not value-adding elsewhere” –”Not causing but decreasing environmental impacts” –Annual objectives and metrics –Internal reporting No requirements from Fujitsu Group!
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9 Case Results: Kesko Food Continuous development –Exemplary logistics EMA system –Challenges from changing IT systems –2005-2006 new CSR accounting system built for the whole group –Internal and external reporting CSR in the corporate strategy Best in the retail sector in the world (Dow Jones Sustainability Index 2006)
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10 Case Results: VR Group Pilot models abandoned as too laborious but own practices developed –Pressure from legislation and big customers, lobbying –Internal and external reporting
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11 Summary of Case Results
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12 Conclusions Gap between existing know-how and corporate practices Biggest challenges: –Lacking management support and resources –Changes in IT systems or responsible personnel –Expansion of businesses and globalisation –Added value not found However, requirements are continuously tightening sustainable management and accounting
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13 Thank you! Anna Kumpulainen (M.Sc)Tel: +358 41 5458859 Tuula Pohjola (Dr.)Tel: +358 50 5113703 firstname.lastname@tkk.fi Helsinki University of Technology Department of Industrial Engineering and Management Environmental and Quality Management Unit P.O. Box 5500, FIN-02015 TKK, Finland http://emu.tkk.fi http://emu.tkk.fi/eman2007 Organiser of the EMAN 2007 Conference!
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