In this study, an overview is presented of agricultural policies on manure and minerals, relating to the Nitrate Directive to remedy excessive surface- and groundwater contamination from intensive agricultural practices. Six countries belonging to the European Union were studied: the Netherlands, Belgium, Denmark, France, Germany and the United Kingdom. The policies and their legal incorporation were related to agricultural and environmental conditions in each country. In addition, an inventory was made of agricultural mineral poli cies in the United States and Canada. Conditions for livestock farming in North America differ considerably from those in Europe, but their solutions shed a different light on European policies. Research has shown that there are still very considerable mineral surpluses in many countries and regions. In both the Netherlands and in the Flemish part of Belgium, existing problems due to very high levels of manure production are structural rather than local and cannot easily be solved by transport of manure to other regions. To a lesser extent. Germany, Denmark and relatively small parts of France (Brittany) and the United Kingdom, still exceed the norms for an equilibrium fertilization. In Denmark, existing problems can probably be solved within the existing legislative framework. The Netherlands, Flanders. several German Lander (Nordrhein-Westfalen and Schleswig-Holstein) and Brittany."

The ECOMAC project (Eco-management Accounting as a Tool of Environmental Man agement) has provided a framework for linking environmental management with man agement accounting. It was funded in Theme 4, 'Human Dimensions of Environmental Change' in the EU Environment and Climate Research Programme. The project is of high policy relevance by contributing to the on-going debate on eco management accounting, reporting and indicators. It is also an area needing further re search. I would like to thank the research team, companies that participated as associated con tractors, and the advisory panel. Jonathan Parker DG XII/D-5, European Commission Theme on Human Dimensions of Environmental Change 7 Preface The ECOMAC project This document is the final report on the project 'Eco-management accounting as a tool of environmental managemenf (ECOMAC). This research project was conducted under the Environment and Climate Programme (Human Dimension of Environmental Change) of the European Commission (DG XII). The ECOMAC project investigated how companies are using or intend to use environ mental costs and benefits figures in support of their decisions, and what they have been doing to remedy the limitations of conventional management accounting in this area. The research was largely explorative in nature, but the project also produced a structured overview of the subject and made suggestions and recommendations as to how compa nies could improve their own environmental accounting."

This study investigates the extent of the pollution of the Mediterranean Sea with respect to the four bordering EC countries - spain, France, Italy, and Greece. The environmental pressures and economic impacts are examined and the institutional/legal framework is described together with all the necessary environmental expenditures. The book is written in such a way that separate chapters are devoted to each of the four countries, after an initial section summarizing the major commonalities. These chapters are organized in parallel formats so that it is possible to examine the same topic country by country. Good references are provided for the reader who is not familiar with the subject of Mediterranean pollution. For specialists, the book provides a useful overview of adjacent fields other than their own speciality: for policymakers, the chapters provide sufficient foundations for decision-making: for the investment planner and banks, it provides budget and investment needs; and for the private sector, it gives an insight into the possibilities for corporate applications of environmental technologies. Four specialists - Prof. V. Silano (Italy), Dr. M. Vassilopoulos (Greece), Dr. L.A. Romafia (France), and Mr. A. Estevan (Spain- contributed sustantially by evaluating the necessary information from national documents on environmental policies and strategies. The book was developed on the basis of an integrated environmental study financed by the European Investment Bank, to which we would like to express our sincere thanks.

In this study, an overview is presented of agricultural policies on manure and minerals, relating to the Nitrate Directive to remedy excessive surface- and groundwater contamination from intensive agricultural practices. Six countries belonging to the European Union were studied: the Netherlands, Belgium, Denmark, France, Germany and the United Kingdom. The policies and their legal incorporation were related to agricultural and environmental conditions in each country. In addition, an inventory was made of agricultural mineral poli cies in the United States and Canada. Conditions for livestock farming in North America differ considerably from those in Europe, but their solutions shed a different light on European policies. Research has shown that there are still very considerable mineral surpluses in many countries and regions. In both the Netherlands and in the Flemish part of Belgium, existing problems due to very high levels of manure production are structural rather than local and cannot easily be solved by transport of manure to other regions. To a lesser extent. Germany, Denmark and relatively small parts of France (Brittany) and the United Kingdom, still exceed the norms for an equilibrium fertilization. In Denmark, existing problems can probably be solved within the existing legislative framework. The Netherlands, Flanders. several German Lander (Nordrhein-Westfalen and Schleswig-Holstein) and Brittany.

This study investigates the extent of the pollution of the Mediterranean Sea with respect to the four bordering EC countries - spain, France, Italy, and Greece. The environmental pressures and economic impacts are examined and the institutional/legal framework is described together with all the necessary environmental expenditures. The book is written in such a way that separate chapters are devoted to each of the four countries, after an initial section summarizing the major commonalities. These chapters are organized in parallel formats so that it is possible to examine the same topic country by country. Good references are provided for the reader who is not familiar with the subject of Mediterranean pollution. For specialists, the book provides a useful overview of adjacent fields other than their own speciality: for policymakers, the chapters provide sufficient foundations for decision-making: for the investment planner and banks, it provides budget and investment needs; and for the private sector, it gives an insight into the possibilities for corporate applications of environmental technologies. Four specialists - Prof. V. Silano (Italy), Dr. M. Vassilopoulos (Greece), Dr. L.A. Romafia (France), and Mr. A. Estevan (Spain- contributed sustantially by evaluating the necessary information from national documents on environmental policies and strategies. The book was developed on the basis of an integrated environmental study financed by the European Investment Bank, to which we would like to express our sincere thanks.

The ECOMAC project (Eco-management Accounting as a Tool of Environmental Man agement) has provided a framework for linking environmental management with man agement accounting. It was funded in Theme 4, 'Human Dimensions of Environmental Change' in the EU Environment and Climate Research Programme. The project is of high policy relevance by contributing to the on-going debate on eco management accounting, reporting and indicators. It is also an area needing further re search. I would like to thank the research team, companies that participated as associated con tractors, and the advisory panel. Jonathan Parker DG XII/D-5, European Commission Theme on Human Dimensions of Environmental Change 7 Preface The ECOMAC project This document is the final report on the project 'Eco-management accounting as a tool of environmental managemenf (ECOMAC). This research project was conducted under the Environment and Climate Programme (Human Dimension of Environmental Change) of the European Commission (DG XII). The ECOMAC project investigated how companies are using or intend to use environ mental costs and benefits figures in support of their decisions, and what they have been doing to remedy the limitations of conventional management accounting in this area. The research was largely explorative in nature, but the project also produced a structured overview of the subject and made suggestions and recommendations as to how compa nies could improve their own environmental accounting."