This volumes focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term accounting for cooperation as a more environmentally positive complement to the paradigmatic practice of accounting for competition.Inspired by the 2007 EMAN conference in Finland on the links between environmental management accounting and supply chain administration, this book includes research first presented there as well as independent contributions covering a range of related issues.
Foreword
?
Preface
?
Acknowledgments
?
List of Contributors
?
List of Figures
?
List of Tables
?
PART I: Introduction and Structure
?
1. Sustainable Supply Chain Management and Environmental Management Accounting
?
Part II: Contemporary Issues
?
2. Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study
?
3. Motivations Behind Sustainable Purchasing
?
4. An Input-output Technological Model of Life Cycle Costing
?
5. Farm Risk Management Applied to Sustainability of the Food Supply Chain: A Case Study of Sustainability Risks in Dairy Farming
?
PART III: Social Issues
?
6. Companies, Stakeholders and Corporate Sustainability - Empirical Insights from Hungary
?
&l£.