Recognizing the increasing importance of environmental issues,
energy prices, material availability and efficiency and the
difficulty of adequately managing these issues in traditional
accounting systems, several companies all over the world have
started implementing Environmental and Material Flow Cost
Accounting (EMA and MFCA).
Environmental and Material Flow Costs Accounting explains and
updates the approach developed for the United Nations Department of
Economic and Social Affairs (DSD/UNDESA) and the International
Federation of Accountants (IFAC) and in addition includes
experiences of several case studies and recent developments
regarding EMA and MFCA in national statistics and ISO
standardization."
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