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The challenge of our time is the greening of products. Different tools and concepts to support this process have been developed in the past decade. Among others, Life Cycle Assessment (LCA) appears as one of the most instructive management instruments for gaining insight into product-related environmental impacts and for supporting an effective integration of environmental aspects in business and economy. Research on LCA was and still is focused on improving the methodology. In fact, the "LCA technique" has significantly improved over the last few years. However, this research progress did nearly not stress the application context of LCA and its embodiment into business and industry. This is precisely the primary focus of the present book. Based on the empirical information of a large survey and of 20 company case studies, the book describes the set of applications and uses, as well as the dynamics of the adoption and integration patterns of LCA within business and industry.
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."
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."
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