Customer-focused environmental accounting：users’ perspectives on an EMA system2004.pdfVIP

Customer-focused environmental accounting: users’ perspectives on an EMA system Environmental Management Accounting Network - Europe 7th Annual Conference, University of Lueneburg, 4-5 March 2004 Martin Bennett University of Gloucestershire, UK Potential variables in EMA initiatives • main target audience(s) and expected uses • long-term / short-term decision horizons • ongoing systems / occasional ‘point’ analyses • type of information generated:- score-keeping, attention-directing, problem-solving • scope of costs included:- – internal and immediate – internal and remote or intangible – external Environment Agency (England Wales) • independent government agency accountable to DEFRA (Ministry of Environment) • formed by merger in 1996 (systems are still converging) responsibilities:- – regulation – environmental management, e.g. flood defences, fisheries, water resources, conservation - significant environmental footprint – advise, promote good practice • 10,500 staff, £650m. Budget, 230 offices • Head Office / 8 Regions / 28 Areas The Environment Agency’s own environmental impacts • energy used in buildings:- c. 40 million kWh (10,000 VDUs) • water:- c. 60 million m3 (= 175,000 baths) • waste:- over 100 kg per employee • construction:- c. 2.3 million m3 of aggregates • transport:- c. 50 million business miles NB: all amounts are stated per annum Environmental Accounting System* • initiated by Corporate Planning, 1997; now managed by Environmental Finance • supports both external reporting and internal management • aim: collect environment-related costs and