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GHG (GreenHouse Gases) accounting and reporting
· The Greenhouse Gas Protocol Initiative
o The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool for government and business leaders to understand, quantify, and manage greenhouse gas emissions. The GHG Protocol, a decade-long partnership between the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), is working with businesses, governments, and environmental groups around the world to build a new generation of credible and effective programs for tackling climate change.
o It provides the accounting framework for nearly every GHG standard and program in the world - from the International Standards Organization to The Climate Registry - as well as hundreds of GHG inventories prepared by individual companies.
o The GHG Protocol also offers developing countries an internationally accepted management tool to help their businesses to compete in the global marketplace and their governments to make informed decisions about climate change.
· IASB International Accounting Standards Board >
o Current Projects > IASB Projects >
o News >> e.g.
§ IFRIC issues guidance on accounting for GHG emissions and scope of leasing standard (2 December 2004)
§ Proposed new accounting Interpretation - Greenhouse gas emissions (15 May 2003)
· Deloitte United States >
o Services > Additional Services > Corporate Responsibility & Sustainability >??> e.g.
§ Carbon Accounting Challenges: Are You Ready? (3 November 2009; .pdf has 16 pp.)
· The development of carbon markets worldwide has created a host of challenges for companies - and of these challenges, accounting is perhaps one of the least understood.
· This whitepaper, co-authored by Mike Rohrig, partner, and Matt Davis, senior manager, Deloitte & Touche LLP, addresses some of the common accounting questions companies will need to consider as carbon legislation impacts their operations, including: Emission allowances, Obligations, Presentation of allowances and obligations, Forward emission contracts.
§ See also:
· CSRwire >> Deloitte Provides Perspective on SEC's Release of Interpretive Guidance on Climate Change Risk Disclosure (3 February 2010)
· IFAC International Federation of Accountants >> e.g.
o PAIB Professional Accountants in Business >
§ Sustainability Framework (February 2009) >> e.g.
· Other Stakeholders >
o Resources:
§ Climate Change Reporting
· Resources:
o Related to Climate Change Policy
· Note:
o The Association of Chartered Certified Accountants (ACCA) chaired the working group which developed the Sustainability Framework.
· See also
o related news: New IFAC Sustainability Framework Supports Organizations in Improving Products, Lowering Costs, and Raising Good Will (New York, 6 February 2009)
§ News
· PAIB eNews is an electronic communication issued three to four times per year.
o Also »Topics Related to Sustainability«
· > e.g.
o April 2009 (Special Issue on Sustainability)
· FEE (Federation des Experts Comptables Europeens; The European Federation of Accountants) > e.g.
o Our Work >
§ Sustainability = Sustainability Working Party (SWP) and Sustainability Policy Group (SPG) > e.g.
· News
· Publications > e.g.
o Press Release: FEE calls for unified global standards to mitigate climate change (2 December 2009; .pdf has 2 pp.)
o Position Paper (January 2005): Alert on Emissions Trading
§ »Publication highlighting the financial reporting and auditing consequences of the EU's Greenhouse Gas Emissions Trading Scheme.«
o Fact Sheet (2002): Greenhouse Gasses and the Accountancy Profession
o Position Paper (1999): Review of International Accounting Standards for Environmental Issues
· EU & International links
· EU Initiatives
o Publications >
· Policy Statement: Carbon Emissions Information (16 July 2009; .pdf has 2 pp.)
· CICA Canadian Institute of Chartered Accountants (Canada) >
o Research & Guidance >
§ The Canadian Institute of Chartered Accountants (CICA) recognizes the business, accounting and financial reporting implications of climate change.
§ Business executives of today need to be aware of and take steps to address the impact of climate change or related regulations on their company’s strategies, risks, opportunities, financial performance and reporting. Investors are seeking more information relating to associated financial impacts.
§ >
· Climate Change Briefing – Questions for Directors to Ask (2009; .pdf has 27 pp.; By Julie Desjardins and Alan Willis)
· Building a Better MD&A – Climate Change Disclosures (December 2008; .pdf has 28 pp.)
· Executive Briefing: Climate Change and Related Disclosures (2008; .pdf has 13 pp.)
· Climate Change: A Hot Topic for Chartered Accountants (Spring 2008; .pdf has 4 pp.)
· Climate Change Backgrounder (.pdf has 2 pp.)
· CAmagazine »The online edition of Canada's leading accounting publication« > e.g.
o Archives > Print Edition > 2009 >
§ December 2009 > e.g.
· The business of climate change (By Julie Desjardins & Alan Willis) - Environmental and sustainability issues are changing the playing field and creating opportunities for CAs in risks, regulations, reporting and other roles
· JICPA Japanese Institute of Certified Public Accountants (Also English version of website) >
o Accounting and Auditing in Japan >
§ Environmental Accounting and CSR
· JICPA operates the Management Advisory Service and Research Committee (MASRC) for the purpose of substantially reinforcing and improving management consulting services provided by JICPA members.
· MASRC has 10 technical committees including the following 4 technical committees on environmental issues and Corporate Social Responsibility (CSR):
o CSR Information Technical Committee (studies Key Performance Indicators (KPIs) and qualitative information in CSR disclosure practices)
o CSR Assurance Technical Committee
o Environmental Accounting Technical Committee
o Greenhouse Gas Emissions Trading Technical Committee
· >
o CSR Publications (Management Advisory Service and Research Committee Research Reports)
· CDP Carbon Disclosure Project
o The Carbon Disclosure Project is an independent not-for-profit organization holding the largest database of primary corporate climate change information in the world.
o Over 2,000 organizations in 66 countries around the world now (as of October 2009) measure and disclose their greenhouse gas emissions and climate change strategies through CDP, in order that they can set reduction targets and make performance improvements. This data is made available for use by a wide audience including institutional investors, corporations, policymakers and their advisors, public sector organizations, government bodies, academics and the public.
· ISO International Organization for Standardization > e.g.
o Products >
§ ISO Standards > ISO 9000 / ISO 14000
o Standards development >
§ Technical committees > List of ISO technical committees >
· TC 207: Environmental management >
o Subcommittee >
§ TC 207/SC 7 (Green house gas management and related activities)
· Standards published > e.g.
o ISO 14064-1:2006
§ Greenhouse gases -- Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals
o ISO 14064-2:2006
§ Greenhouse gases -- Part 2: Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements
o ISO 14064-3:2006
§ Greenhouse gases -- Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions
o ISO 14065:2007
§ Greenhouse gases -- Requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition
· Standards under development >
o ISO/NP 14066 - Competency requirements for GHG validators/verifiers
o News and media >
§ News >> e.g.
· ISO sharpens focus on international standards for energy efficiency and renewable energy sources (2 October 2007)
· ISO standards for GHG emissions accounting and verification included in new ISO 14000 CD-ROM collection (19 June 2007)
· ISO 14065 standard – new tool for international efforts to address greenhouse gas emissions (17 April 2007)
· UN’s climate change chief praises new ISO 14064 standards for supporting greenhouse gas reduction and emissions trading (7 June 2006)
· New ISO 14064 standards provide tools for assessing and supporting greenhouse gas reduction and emissions trading (3 March 2006)
· ISO 14064 standard on greenhouse gases in wings of UN's Climate Change Conference (29 November 2005)
§ Magazines >
· ISO Focus > 2006 > ISO Focus - June 2006, headlined »Environmental sustainability« >
o Interview with Richard Kinley (.pdf, 3 pp.), Officer-in-Charge of the Climate Change Secretariat
§ ...These ISO standards will provide frameworks for assessing and verifying greenhouse gases at different levels...
§ Hot topics >
· Ecologia >>
o Greenhouse Gas Accounting (Last updated, 2004 ??)
· GRI Global Reporting Initiative >
o Learning & Support >
§ GRI Publications >
· Research & Development Publications >
o Tools:
§ Reporting the Business Implications of Climate Change in Sustainability Reports (.pdf, July 2007, 43 pp.)
· See also:
o related article at SocialFunds: Many Sustainability Reports Upbeat, Ignoring Climate Change Risks (2 August 2007)
o related news at GRI: Climate change reporting sheds light on emerging business opportunities (19 July 2007)
o Other free publications: e.g.
§ High Impact Sectors: The Challenge of Reporting on Climate Change (December 2009; .pdf has 88 pp.)
· Launched at the COP15 Climate Change Summit
· This report, combining the wealth of data available to long-term partners GRI and ACCA, provides a unique insight into the degree to which large companies around the world have begun to disclose their GHG accounting and strategies for reduction.
o Section 1 provides an overview of current climate change initiatives and the changing landscape ahead. Chapters:
§ 1.1 Why carbon accounting and reporting?
§ 1.2 Current initiatives in context
§ 1.3 Existing guidelines and standards
§ 1.4 Selected existing reporting and assurance schemes
§ 1.5 Changing landscape
o Section 2 presents an analysis of carbon reporting disclosures across 14 high-impact industry sectors from 2003 to 2008.
o Section 3 provides an analysis of carbon reporting disclosures in the BRIC countries (Brazil, Russia, India, China) and South Africa.
o Section 4 comprises a series of expert perspectives on the corporate response to climate change.
· See also
o related press release: Corporate Carbon Footprints – Is the corporate world doing enough? (Copenhagen, 14 December 2009)
o News & Events > e.g.
§ Newsletter >
· News 2008 >
o Breaking it down - Greenhouse Gas Segmentation project (21 August 2008)
§ GRI is planning to collaborate with WRI and CDP in the near future to look at ways of improving the transparency of Greenhouse gas (GHG) emissions reporting within sustainability reports...
o GRI urges more companies and authorities to report on greenhouse gas emissions on World Environment Day (19 June 2008)
o Who are you? >
§ Investor >
· ACCA Association of Chartered Certified Accountants >
o General public > Technical activities >
§ Subject areas >
· Climate change >
o Accounting & Climate Change Newsletter
o ACCA projects and publications >
§ High-impact Sectors: the Challenge of Reporting on Climate Change (December 2009; Prepared by ACCA & GRI; .pdf has 88 pp.)
o Links and key references
§ Technical library >
· Sustainability library > e.g.
o Reporting publications > e.g.
§ Improving climate change reporting: an ACCA / FTSE Group discussion paper (.pdf, July 2007, 52 pp.)
· See also related article: ACCA launches report on climate change reporting (By Adrie van der Luijt; At DOF - Director of Finance)
o Archive of older publications >
§ Climate Change: UK Corporate Reporting (.pdf, February 2007, 24 pp.) – An Analysis of Disclosure in UK Corporate Reports
· Accountancy Age >> e.g.
o Special Reports > e.g.
§ The green accountancy report (5 July 2007)
o News >> e.g.
§ Cracks appear in carbon emissions accounting (12 November 2009; By David Jetuah) - Concerns grow over lack of carbon accounting standards
§ Give the IASB resources to set carbon guidelines (12 November 2009) - With the Copenhagen summit on climate change imminent, we need to sort out international standards for reporting carbon emissions
§ Carbon reporting to be mandatory (7 April 2008) - An amendment to the Climate Change bill introduced last week will mean that all quoted companies will have to report on their carbon emissions as part of their business review.
· See also:
o Environmental Finance >>
§ Companies to report emissions under UK climate bill (30 October 2008)
o FT.com >>
§ MPs support tough bill on CO2 reporting (29 October 2008)
o BITC >> e.g.
§ More support needed for businesses to enable mandatory reporting on greenhouse gas emissions (29 October 2008)
§ UK businesses lead world on carbon reporting (8 October 2008)
· Defra Department for Environment, Food and Rural Affairs (UK) >
o The Environment >
§ Business and the environment >
· Reporting environmental impacts = Environmental reporting > e.g.
o Guidance on how to measure and report your greenhouse gas emissions (.pdf, September 2009, 75 pp.)
§ Published by Defra, in partnership with the Department for Energy and Climate Change (DECC)
§ See also
· Related article at BusinessGreen: Government issues greenhouse gas reporting guidelines (1 October 2009; By Tom Young) - But businesses argue more clarity is still needed
o >
§ Greenhouse gas report = Environmental reporting: Preparing a greenhouse gas report
o >>
§ 5 June 2009 - Consultation: Draft guidance on how to measure and report your greenhouse gas emissions
· Aldersgate Group (London, UK) > e.g.
o Reports >
§ Carbon Costs: Corporate Carbon Accounting and Reporting (May 2007; .pdf has 12 pp.)
o See also, e.g.:
§ Related post at BusinessGreen Blog: Business leaders call for rules on carbon reporting (9 October 2007; By James Murray)
· ICAEW (UK) »The Institute of Chartered Accountants in England and Wales« > e.g.
o Technical & Business Topics >
§ Thought leadership >
o Turning Questions into Answers:
§ Environmental issues and annual financial reporting (.pdf, September 2009, 88 pp.)
o Press and policy >
§ Press releases >
· Accountancy bodies unite to call for single set of standards (7 December 2009) - The ICAEW, the Climate Disclosure Standards Board and The Prince’s Accounting for Sustainability Project, together with 12 accountancy institutes around the world, have written an open letter to the political leaders attending the Copenhagen Convention on Climate Change this week calling for a single set of universally accepted standards for climate change related disclosures.
o See also
§ Related article at Financial Director (UK): Accounting: Seeking a unified standard to keep score of corporate carbon emissions (25 January 2010; By Peter Williams) - The profession is pushing for a unified standard to make public how much carbon companies emit
§ related article at Environmental Leader: Accounting Groups Seek Global Financial Reporting Standards on Emissions (10 December 2009)
§ AICPA press release (.pdf, 2 pp.)
· BITC Business in the Community (UK) > e.g.
o Issues/Programmes >
§ Environment >
· The Prince's May Day Network on climate change >
o The May Day Journey on climate change >
§ Measure and report your carbon emissions
· PwC PricewaterhouseCoopers > e.g.
o Our services >
§ Consulting >
· Sustainability >
o Services:
§ Climate change and emissions trading
o International PwC Sites >
§ PwC UK > e.g.
· Publications >
o Carbon reporting report = Typico plc - Greenhouse Gas Emissions Report - An illustration for business climate change and greenhouse gas emissions reporting (.pdf has 27 pp.)
§ ‘Typico’ is a ground-breaking carbon emissions reporting model that provides an illustrative example for business climate change and greenhouse gas emissions reporting.
§ It has been developed by PwC to help companies interpret reporting guidelines being launched this year by Defra, the Climate Disclosure Standards Board and the CBI.
§ See also
· Related news release at PwC UK: Mandatory carbon reporting: a new page for corporate reporting in the UK? (22 May 2009)
· Related blog post by David Phillips at PwC corporate reporting blog
· >>
o PwC corporate reporting blog (David Phillips, senior corporate reporting partner, PwC UK) >> e.g.
§ Gold, Silver or Bronze - Ambitions on carbon reporting (27 August 2008)
· KPMG UK >> KPMG Carbon Advisory > e.g.
o Our Insights > e.g.
§ Getting the Measure - a focus on carbon measurement and reporting (.pdf, 2008, 16 pp.)
· Helping companies understand the requirements and processes required to plot a course for carbon footprint measurement and reporting.
· Carbon Trust (UK) »was set up by Government in 2001 as an independent company. Our mission is to accelerate the move to a low carbon economy by working with organisations to reduce carbon emissions and develop commercial low carbon technologies.« > e.g.
o News >
§ Press Centre > e.g.
· Step forward on reducing climate change impacts from products (23 May 2007) - Carbon Trust and Defra join with BSI British Standards to develop a standard method for measuring the embodied GHG emissions in products and services.
o See also:
§ Environmental Leader >> e.g.
· UK Launches Carbon Footprint Standard (30 October 2008)
· Guardian (UK) > e.g.
o Environment >> e.g.
§ Counting carbon (5 November 2007; By Murray Armstrong) - What happened when the Guardian and the CDP asked 1,300 major firms to disclose their emissions?
· BusinessGreen > e.g.
o News >
§ Government issues greenhouse gas reporting guidelines (1 October 2009; By Tom Young) - But businesses argue more clarity is still needed
§ Guidance on reporting emissions published (8 June 2009; By Tom Young) - By April 2012 the government must introduce a law to require organisations to report their carbon footprints
§ Green annual reporting standards edge closer (27 May 2009; By Andrew Donoghue) - Shareholders must have access to environmental and sustainability information, argues the Climate Disclosure Standards Board
§ CBI outlines proposals for mandatory emissions reporting (11 May 2009; By Tom Young) - Single, compulsory carbon reporting standard is needed to enhance transparency, says employers group
· See also
o CBI on climate change website
o related news at CBI: CBI launches common approach to greenhouse gas emissions reporting (11 May 2009) >
§ All together now: a common business approach for greenhouse gas emissions reporting (.pdf, 32 pp.)
o related paper at Insight Investment: The CBI’s recommendations on carbon reporting (.pdf, August 2009, 4 pp.)
§ Environmental reporting approaches tipping point (5 November 2007) - Reports find standards of environmental reporting remain mixed, but expert predicts significant improvement next year as firms prepare to disclose their climate change strategies
· The Climate Group > e.g.
o Reducing Emissions >
§ Low carbon Solutions >
· CRR Conference (CRRC)
o The conference is organised by Sustainability Research Institute / University of Leeds (UK)
o > e.g.
§ CRRC 2008 (7-9 September 2008, at Queen's University Management School, Belfast, UK) >
· Accounting for climate change: CSR mechanism or CSR appropriation? (.pdf, 17 pp.; By Dr Kumba Jallow)
· CAP Carbon Accountability Programme (Edinburgh; Hosted by Friends of the Earth Scotland) > e.g.
o Resources > e.g.
· Lloyd's Register >
o LRQA (Lloyd's Register Quality Assurance)
§ »is one of the world’s foremost management system certification, verification and training organisations providing an extensive range of business assurance acitivites.«
§ > e.g.
· Services we offer >
o Climate Change > also
§ BusinessAssurance.com »the management systems community« > e.g.
· Climate Change
· Supply Chain
· Food
· VCS Voluntary Carbon Standard
o News >> e.g.
§ Corporate Carbon Performance Data: Now Available through CorporateRegister.com and CO2Benchmark Partnership (3 December 2009)
· See also
o CO2Benchmark (London, UK) - Hard Data on Carbon Emissions
§ Whether you’re an investment manager, an emissions trader, a corporate leader in charge of carbon emissions, a regulator, or a carbon consultant, CO2Benchmark can give you what you’ve been looking for – hard data.
o >>
§ Downloads (login required) >
· The Corporate Climate Communications Report 2007 (February 2008; .pdf has 56 pp.)
o In the first study of its kind we assess global leading companies' climate change communications, as differentiated from their carbon performance.
o We look at all the latest CSR reports from the Global FT500, evaluated against 29 climate disclosure elements, ranging from CEO statements to alignment with international standards.
o During 2007, two-thirds of the Global FT500 issued a stand-alone non-financial report. Evaluating these reports the study reveals that 87 per cent address climate change, with 78 per cent publishing greenhouse gas emissions data.
o Further detailed analysis of all 29 climate disclosure elements by region, industry sector and market capitalisation is detailed in the document.
o See also:
§ related article at SLM Sustainable Life Media: Corporate Climate Reporters Rallying Around GHG Protocol (25 March 2008)
· EurActiv > e.g.
o Policy Sections > e.g.
§ Environment >> Building trust in emissions reporting (7 March 2007)
· This report by PwC highlights the key characteristics of the world's main emission-trading schemes, presents a new vision for compliance in emissions trading and calls for action to develop a global carbon market.
§ Sustainable Development > e.g.
· WEF World Economic Forum >
o Initiatives >
§ Climate Change (also Global Greenhouse Gas Register) > e.g.
· CDSB Climate Disclosure Standards Board (or at CDP Climate Disclosure Project) >
o Climate Disclosure Standards Board (CDSB) website
§ CDSB is a practical, tangible response to widespread demands for globally applicable common protocols and standards on climate change-related reporting. That practical, tangible response takes the form of the development of a reporting framework for climate change-related disclosure to be used by companies in compiling their mainstream reports.
§ See also, e.g.:
· Related article at ClimateChangeCorp: New proposals for climate change reporting (11 June 2009; By Kirsty Paterson) - CDSB’s new code for climate reporting aims to persuade companies to give carbon equal importance to financial reporting
· related article at SocialFunds: Guidelines for Corporate Disclosure of Costs of Climate Change Are Proposed (9 June 2009) - The Climate Disclosure Standards Board issues a proposed framework that would align corporate reporting of climate change with principles and objectives of financial reporting rules.
o Media Centre >>
§ New consortium created to develop standard framework for company reporting of climate risks (Davos, Switzerland, 26 January 2007)
· Founding members of the institutional consortium, the CDSB - Climate Disclosure Standards Board (related news at Ceres), include the California Climate Action Registry, Carbon Disclosure Project (CDP), Ceres, The Climate Group, International Emissions Trading Association, World Economic Forum Global Greenhouse Gas Register and World Resources Institute.
· See also, e.g.:
o ACCA >>
§ ACCA Joins Advisory Board of Climate Disclosure Standards Board (March 2008)
· WBCSD World Business Council for Sustainable Development > e.g.
o Focus Areas >
§ Energy & Climate > e.g.
· WBCSD news > e.g.
o ISO, WRI and WBCSD Announce Cooperation on Greenhouse Gas Accounting and Verification (3 December 2007)
§ ...they have agreed to jointly promote the ISO 14064 standards and the WRI and WBCSD GHG Protocol standards.
§ ISO, WRI, and WBCSD have already collaborated on the multiple globally accepted standards for GHG accounting and reporting. The ISO 14064 standard, established in 2006, is consistent and compatible with the GHG Protocol, published by WRI and WBCSD in 2004. The organizations are encouraging corporations, governments, and others to use them as complementary tools. ISO 14064 details internationally agreed requirements on what needs to be done in GHG accounting and verification efforts, while the GHG Protocol outlines not only what needs to be done, but also how to undertake GHG accounting and reporting."
· WRI World Resources Institute (Washington, DC) > e.g.
o Our Work >
§ Program Areas >
· Markets & Enterprise >
o Projects >
§ ENVEST: Environmental Intelligence for Tomorrow's Markets
· Ensures that the financial implications of environmental opportunities and risk are properly understood by financial institutions, investors and issuers and are appropriately reflected in the world’s capital markets.
· Sustainalytics – Responsible Investment Services >
o News >??>
§ Urgent need to promote more standardised corporate reporting on climate change (7 December 2007)
· Dutch Sustainability Research (DSR) and Respect published findings of a benchmarking study on climate change best practice. The research indicates that corporations are taking part in numerous interesting and innovative climate change related initiatives. However, overall climate change disclosure remains patchy and inconsistent and it therefore remains difficult to determine real leadership.
· >
o Report: Climate Change and Benchmarking (.pdf, November 2007, 8 pp.; By Hans-Ulrich Beck)
· VCS Voluntary Carbon Standard provides a robust, new global standard for voluntary offset projects. It ensures that carbon offsets that businesses and consumers buy can be trusted and have real environmental benefits. The VCS is a global benchmark standard for project-based voluntary greenhouse gas emission reductions and removals. It offers confidence to buyers, sellers and other stakeholders in the growing voluntary carbon market.
o See also related articles at:
§ WBCSD:
· Leading Business Groups in Davos Call for Transparency and Quality in the Voluntary Carbon Market (28 January 2008)
· New Carbon Standard Guarantees Environmental Integrity and Transparency for Global Offset Market (London, 19 November 2007)
· Completion of the Voluntary Carbon Standard Framework (Geneva, 31 July 2007)
o The founders of the VCS are IETA, TCG, the WEF and the WBCSD.
o The Steering Committee has retained Dr. Anne-Marie Warris of LRQA to incorporate its decisions into an ISO compatible document which will be reviewed and approved by the SC.
§ Environmental Leader:
· Report Compares Carbon Offset Standards (12 March 2008; Relating to a report written by the Stockholm Environment Institute and commissioned by WWF Germany, »Making Sense of the Voluntary Carbon Market: A Comparison of Carbon Offset Standards«)
· Group Launches Voluntary Carbon Standard (19 November 2007)
· Ecosystem Marketplace »The world's first online information platform for the growing international trade in ecosystem services« (Biodiversity markets, Carbon markets, Water markets)
· BSR Business for Social Responsibility (Based in San Francisco) > e.g.
o Research > e.g.
§ Reports > e.g.
· All Reports by Category:
o CSR Solutions >
§ The New Markets for Environmental Services: A Corporate Manager’s Guide to Trading in Air, Climate, Water and Biodiversity Assets (December 2007; .pdf has 62 pp.)
o Environment >
§ Offsetting Emissions: A Business Brief on the Voluntary Carbon Market (February 2008)
§ Beyond Neutrality: Moving Your Company Toward Climate Leadership (October 2007)
§ A Three-Pronged Approach to Corporate Climate Strategy (October 2006)
· CSA Canadian Standards Association > e.g.
o CSA America (Cleveland, Ohio) >
· ASrIA Association for Sustainable & Responsible Investment in Asia >> e.g.
o ASrIA Carbon Disclosure Gateway >
§ ASrIA CDP Portal
§ ASrIA Emissions Reporting Portal – A Guide to Reporting
§ ASrIA Climate Change Portal – A Guide to Trading and Investment
· Ethical Corporation > e.g.
o Politics >
§ UK climate change bill – Low-carbon legislation at last (1 September 2008; By Peter Davis)
o EC Research >>
§ Reports >
· Corporate Greenhouse Gas Emissions Reporting 2008 (March 2008) - How the Global FT500 are using GHG Metrics and verification standards
o See also related press release at Ethical Corporation and press release at ClimateChangeCorp.com
o >>
§ Carbon accounting – Emissions disclosure stacking up (21 July 2009; By Oliver Balch)
o ClimateChangeCorp.com > e.g.
§ Markets
§ Reporting > e.g.
· Tough US emissions reporting standards needed (21 April 2009; By Toby Procter)
· Measuring emissions: the search for standards (31 October 2007; By Toby Procter; Also here) - New global standards for measuring carbon emissions are yet to be widely accepted. Is that because too many issues remain unresolved?
o EC Conferences >> e.g.
§ Corporate Responsibility Reporting & Communications Summit (25-26 November 2009, London)
§ Corporate Responsibility Reporting & Communications Summit (25-26 November 2008, London)
§ The Climate Change Summit 2008 (12-13 February 2008, London)
· Carbon Finance (Fulton Publishing Ltd, London) is a monthly newsletter and e-mail update service providing in-depth coverage of the global markets in greenhouse gas emissions.
· ICAP International Carbon Action Partnership
o A coalition of European countries, U.S. states, Canadian provinces, New Zealand and Norway (Launched: 29 October 2007 in Lisbon, Portugal)
o The partnership is made up of countries and regions that are actively pursuing the development of carbon markets through implementation of mandatory cap and trade systems.
· UN United Nations >>
o Gateway to the UN System's Work on Climate Change > e.g.
§ UNFCCC United Nations Framework Convention on Climate Change
· GreenBiz >
o Browse:
o Engage:
§ Blogs > e.g.
· Carbon Accounting Amid Corporate Silos: Will It Add Up? (22 January 2009; By John Davies)
· ClimateBiz »The Business Resource for Climate Management« > e.g.
o Strategies >
§ Related Tags:
· Measuring, Reporting, & Verification
· (Blog) Joel Makower: Two Steps Forward > e.g.
o Archives by Category > e.g.
§ Climate Change > e.g.
· Climate Change: A Mixed Report on Reporting (19 August 2007)
· EL Environmental Leader »Energy & Environmental News for Business« > e.g.
o See All Topics > e.g.
o >> e.g.
§ Bean Counters Poised For Gains in Carbon Economy (7 July 2009; Relating to the article in the New York Times: The Big Four of Accounting Will Be Among the Big Winners if U.S. Adopts Climate Law)
§ Best Practices Revealed for CSR Reports, Carbon Reporting (28 May 2009)
· SLM Sustainable Life Media (Burlingame, CA, USA) >> e.g.
· Climate Inc. is a blog devoted to discussion of business and climate change (Dr. David L. Levy, Professor of Management and Chair of the Department of Management and Marketing at the University of Massachusetts, Boston (UMB)). >> e.g.
o Carbon Counting Confusion (29 September 2009)
· CSRwire > e.g.
o CSR Directory > e.g.
§ Search Category:
· Climate & Energy Orgs and Programs
· US EPA = U.S. Environmental Protection Agency >> e.g.
o Climate Change > e.g.
§ Greenhouse Gas Emissions > also
· Final Mandatory Reporting of Greenhouse Gases Rule
§ What You Can Do >
· Businesses > e.g.
· U.S. Department of Energy (DOE) >>
o Office of Policy and International Affairs >
§ Greenhouse Gas Reporting Guidelines = Enhancing DOE's Voluntary Reporting of Greenhouse Gases (1605(b)) Program
· The Climate Registry (Los Angeles, CA, USA) is a nonprofit partnership developing an accurate, complete, consistent and transparent greenhouse gas emissions measurement protocol that is capable of supporting voluntary and mandatory greenhouse gas emission reporting policies for its Members and Reporters. It will provide a verified set of greenhouse gas emissions data from its Reporters supported by a robust accounting and verification infrastructure.
o See also related article at GreenBiz: Climate Registry Develops Reporting Protocol (3 April 2008)
§ ...After months of public comment from its members, the group unveiled the General Reporting Protocol, which offers a roadmap for consistently calculating, verifying and reporting the emissions. Members may also use the group's General Verification Protocol and an online tool...
· CARROT Climate Action Registry Reporting Online Tool
o »Both an emissions calculation tool and a reporting tool, CARROT helps California Climate Action Registry participants track and report their GHG emissions in a consistent format. In 2003, CARROT was chosen to provide the foundation for the World Economic Forum's GHG Register.«
· Ernst & Young > e.g.
o Services >
§ Specialty Services >
· Climate Change and Sustainability Services (CCaSS) >> e.g.
o Carbon market readiness: Accounting, compliance, reporting and tax considerations under state and national carbon emissions programs (.pdf, January 2010, 28 pp.)
§ See also
· related article at Environmental Leader: U.S. Businesses Lag on Carbon Emissions Reporting (4 February 2010)
· Pew Center on Global Climate Change (Arlington, VA, USA) >
o Business
· GEMI (Global Environmental Management Initiative; USA) > e.g.
o GEMI Interactive Tools > e.g.
§ GEMI's "Business and Climate" web-based tool is designed to help companies assess the most appropriate ways to address climate change-related emission reductions and reduce energy consumption. > e.g.
· Assess Risks and Opportunities > e.g.
o Estimating GHG Emissions
· Formulate Strategy
· Implement Strategy >
o GHG Accounting Principles
o Organizational Boundaries
o Operational Boundaries
o What Sources Should be Included?
o Performance Over Time
o Quality Management
o Reporting
o Verification
o Practical Steps
· Review
· Programa GEI México (GHG Program Mexico)
o See also related news at WBCSD:
§ Mexico Bases Climate Change Strategy on GHG Program (15 August 2007)
§ Mexico GHG program becomes permanent (23 November 2006)
§ Mexico Adopts Standards to Measure Global Warming Gases (25 August 2004)
o Services > Climate Change Services > e.g.
§ Greenhouse Gas Measurement and Reporting
· David Suzuki Foundation (Vancouver, BC, Canada) >
o Building a Sustainable Economy >
§ Doing Business in a New Climate: A Guide to Measuring, Reducing and Offsetting Greenhouse Gas Emissions (.pdf, 2008, 93 pp.; Authors: Deborah Carlson and Paul Lingl)
· The GHG Management Institute (Edina, MN, USA) is a nonprofit organization focused on training and education. To manage climate change, we need to measure our GHG emissions. Action starts with reliable information about our emissions.
· IPIECA International Petroleum Industry Environmental Conservation Association >
o Focus Areas >
o IPIECA Library >> e.g.
§ IPIECA, in collaboration with API and OGP developed the Petroleum Industry Guidelines for Reporting Greenhouse Gas (GHG) Emissions (.pdf, 81 pp., December 2003)
· ICAA Institute of Chartered Accountants in Australia >> e.g.
o Emissions Reporting & Assurance
· SocialFunds.com > e.g.
o News > News Center >> e.g.
§ Leave Only Footprints: Measuring and Managing Corporate Carbon Emissions (4 September 2007) - Corporate carbon footprinting is on the rise, but so too is the number of footprint methodologies, challenging companies and investors to discern the best options.
· EL Environmental Leader »Energy & Environmental News for Business« > e.g.
o See All Topics > e.g.
§ Finance & Reporting > e.g.
· GHG Reporting Practices Of Most Industries Overlook 75% Of Emissions (19 August 2008) - Researchers at Carnegie Mellon University are urging companies to broaden their carbon footprint calculations with a new method that estimates the amount of GHG emissions across all tiers of the entire supply chain for all industries.
· CSI Center for Sustainable Innovation (Windsor, Vermont, USA; GRI Organisational Stakeholder; Founder: Mark W. McElroy) >> e.g.
o Global Warming and the Social Footprint (.pdf, August 2006, 20 pp.) - »Using the Social Footprint Method to Calculate and Report Corporate Social Bottom Lines for Global Warming«
§ »The report includes six detailed examples of global warming bottom lines calculated for BT, BP, Shell, Johnson & Johnson, United Technologies Corporation, and an anonymous university. Only half of them scored sustainably.«
· See also related article at SocialFunds.com:
o Benchmarking Corporate Climate Change Mitigation to Scientific Targets (15 August 2006; By: Bill Baue)
§ »The Center for Sustainable Innovation launches a new tool for measuring corporate sustainability using emissions reductions goals set by science, not business or politics.«
· Ethical Corporation >
§ Markets > e.g.
· Carbon footprinting standard: Ready by 2008 (14 November 2007; By Emma Clarke) - Measuring a product’s carbon footprint is not as tough as many believe. The real issue is labelling.
· EMAN Europe - Environmental Management Accounting Network Europe (Chairman: Stefan Schaltegger, Centre for Sustainability Management, Leuphana University Lüneburg, Germany) > e.g.
o Conferences >
§ The 13th EMAN Conference on Environmental and Sustainability Management Accounting -In collaboration with - 22nd CSEAR International Congress on Social and Environmental Accounting Research
· St. Andrews, United Kingdom, 1 – 3 September 2010
§ Environmental Accounting and Sustainable Development Indicators Conference
· Prague, Czech Republic, April 23 – 24 2009
§ Sustainability and Corporate Responsibility Accounting - measuring and managing business benefits
· Corvinus University of Budapest, Institute for Environmental Sciences, Hungary
· 6 – 7 October 2008
§ Integrated Environmental Management Accounting (EMA) for Sustainable Development
· The Tshwane University of Technology (TUT) Prestige Auditorium, South Africa
· 24 – 26 October 2007
§ Environmental Management Accounting and Sustainable Supply Chains
· Helsinki University of Technology, Finland
· 23 - 25 May, 2007
§ Environmental Management Accounting and Cleaner Production (EMA & CP)
· Institut für Ökologische Wirtschaftsforschung, Vienna
· Technical University of Graz, Austria
· 26 - 27 April, 2006
§ Corporate Social Responsibility and Innovations in Management Accounting
· Erasmus Centre for Sustainability and Management (ESM)
· Erasmus University Rotterdam, The Netherlands
· 10 - 11 May, 2005
§ Sustainability Accounting and Reporting
· Centre for Sustainability Management (CSM)
· University of Lüneburg, Germany
· 3 - 5 March, 2004
· >
§ Implementing Environmental Management Accounting: Status and Challenges
· The Aarhus School of Business
· Aarhus, Denmark
· January 2003
o Publications
o EMAN Global >
§ EMAN Asia-Pacific (link ??)
· Leuphana Universität Lüneburg (Germany) >>
o CSM Centre for Sustainability Management > e.g.
§ Lehrstuhl Nachhaltigkeits-management (Prof. Dr. Stefan Schaltegger) > e.g.
· Publikationen
· The "EMA-SEA - Environmental Management Accounting for small and medium-sized enterprises in South-East Asia" project addresses the implementation and dissemination of EMA in South-East Asian companies to promote sustainable business.
o The project focuses on the creation and continuous application of suitable EMA training materials and on the transfer of know-how and skills in the field of EMA through EMA training sessions and company projects.
o The project runs from November 2003 to October 2007. Its target area is the ASEAN region, particularly Indonesia, the Philippines, Thailand and Vietnam.
· International Website for Environmental Management Accounting
o »Information from the US EPA Environmental Accounting Project website has been incorporated into this site.« (updated ??)
o Hosted by Environmental Management Accounting Research and Information Centre (EMARIC) - a source of comprehensive information on Environmental Management Accounting (EMA) for the international community.
· CleanerProduction.com »The Gateway for Sustainable Business, Cleaner Production, and Pollution Prevention« (The site is produced by Burton Hamner) > e.g.
o Directory >
§ Tools > e.g.
· Measurement and Accounting for Cleaner Production (also EMA and Financial Analysis for cleaner production)
o CD ROM Library with more than 500 of the best non-copyright publications on how to manage and promote sustainable business, with a focus on operations management. Each resource is described. > e.g.
· The International Corporate Sustainability Reporting Site >
o Resources >
§ Articles & reports (English)
· (also some Articles / Papers of »older date« on Environmental Accounting)
· erScp »European Roundtable on Sustainable Consumption and Production«
o »is a non-profit organisation that provides a platform to stimulate, develop and disseminate new initiatives to foster implementation of CP concepts and approaches within local and regional sustainable development initiatives.«
o Many (over 100) presentations downloadable at each erScp
o > e.g.
§ The 11th erScp, 20-22 June 2007, Basel, Switzerland
§ The 10th erScp, 5-7 October 2005, Antwerp, Belgium
§ The 9th erScp, 12-14 May 2004, Bilbao, Spain >??> e.g.
· Presentations >
o Advanced Environmental Management >
§ Environmental Management Accounting
§ The first erScp was held in Graz in 1994. Following annual Roundtables were held in Rotterdam, Kalundborg, Oslo, Lisbon, Budapest, Lund and Cork.
· Institute 4 Sustainability (Germany, Berlin; The founder: Thomas Loew)
o 4sustainability »offers research and consultancy in the area of corporate social responsibility (CSR) and corporate sustainability.«
o > also
§ English (International) version of website > e.g.
· Environmental Managment/Accounting > e.g.
· IÖV Institut für ökologische Wirtschaftsforschung = Institute for Environmental Management and Economics (Vienna; Dr. Christine Jasch) > e.g.
o English >
§ Projects > e.g.
· Environmental and sustainability management accounting
§ Publications
· KWT Kammer der Wirtschaftstreuhänder (Austria) >
o Spezialgebiete >
· Leitlinie Lagebericht
· CSR
· EU-Emissions- handelssystem
· FEE
· ASRA
· Education in sustainability
· Government of Japan >
o Ministry of the Environment >
§ Resources for: Businesses > e.g. (All publications are available for download in .pdf format)
· Environmental Performance Indicators Guideline for Organizations
· Environmental Accounting Guidelines
· Developing an Environmental Accounting System
· Q&A - For Environmental Accounting Guidelines
· Environmental Accounting Guidebook
o METI Ministry of Economy, Trade and Industry >
§ English > Press release archives >>
· Proposal for international standardization of Material Flow Cost Accounting (MFCA): The world's first proposal for international standardization in the field of environmental management accounting (20 November 2007; released in Japanese on November 16)
o See also related news at Japan for Sustainability
· JICPA Japanese Institute of Certified Public Accountants (Also English version of website) >
o Accounting and Auditing in Japan >
§ Environmental Accounting and CSR
· JICPA operates the Management Advisory Service and Research Committee (MASRC) for the purpose of substantially reinforcing and improving management consulting services provided by JICPA members.
· MASRC has 10 technical committees including the following 4 technical committees on environmental issues and Corporate Social Responsibility (CSR):
o CSR Information Technical Committee (studies Key Performance Indicators (KPIs) and qualitative information in CSR disclosure practices)
o CSR Assurance Technical Committee
o Environmental Accounting Technical Committee
o Greenhouse Gas Emissions Trading Technical Committee
· >
o CSR Publications (Management Advisory Service and Research Committee Research Reports)
· IGES Institute for Global Environmental Strategies (Japan) >> e.g.
o Database & Resources > IGES EnviroScope >> e.g.
§ Keywords: e.g.
· Business and the Environment
· Environmental Management Accounting
· Responsible Care (A global initiative of the International Council of Chemical Associations – ICCA) > e.g.
o News > e.g.
§ JRCC members develop environmental accounting guideline
· »Over an 18-month period involving more than 30 meetings, ten member companies of the Japan Responsible Care Council jointly produced an environmental accounting guideline for the industry. The JRCC issued "The Environmental Accounting Guideline for Chemical Companies" at the end of 2003...«
· APCEA Asian Pacific Center for Environmental Accountability > e.g.
o APCEA Member Institutions
o Related Environmental Links
· APIRA Asia Pacific Interdisciplinary Research in Accounting Conference:
o APIRA 2010 Sixth Asia Pacific Interdisciplinary Research in Accounting Conference (11-13 July 2010; The University of Sydney)
o APIRA 2007 Fifth Asia Pacific Interdisciplinary Research in Accounting Conference (8-10 July 2007; University of Canterbury) > e.g.
§ Internet Conference Proceedings (Accepted papers)
· University of South Australia >> e.g.
o Professor Roger Burritt
· CPA Australia Certified Public Accountants > e.g.
o Member Services > Publications > Magazines & Journals >
§ INTHEBLACK >
· October 2008 (Sustainability is the focus of articles)
· April 2008 >
o Non-financial reporting: Get ready – Sustainability reporting is on the cards for large companies, and is likely to be just round the corner for smaller businesses. (By Deborah Tarrant)
· September 2007 >
o Finance goes green - How we account for environmental costs and liabilities can have a profound impact on financial results. (By Ramona Dzinkowski)
o News & Advocacy >
§ Advocacy > Topical issues >
· Corporate social responsibility
· The CSR Digest (Malaysia) >
o Interviews >
§ From Social Accounting to CSR (19 January 2009) - A conversation with Prof Dr Mustaffa Mohamed Zain of UiTM
· CIMA Chartered Institute of Management Accountants (UK)
o CIMA is the world’s largest and leading professional body of management accountants. We have 172,000 members and students in 165 countries. (as of January 2010)
o > e.g.
§ >
· Standards and ethics > also
o Webcasts, library, reports > also
§ Managing responsible business (.pdf, 2008, 30 pp.)
· This 2008 CIMA survey with the Institute of Business Ethics (IBE) explored how companies manage their ethical performance and how this affects the finance function.
§ >
· Ethics reading > e.g.
o CSR reporting (.pdf, June 2006, 3 pp.; Financial Management) - how social and environmental performance issues affect firms' strategic decision making
§ Carol Adams and Geoff Frost report on the findings of their research into how social/environmental performance issues affect firms’ strategic decision-making.
§ Thought leadership >
· Reports and research by topic >
o Sustainability and climate change >
§ Accounting for climate change >
· Accounting for climate change: How management accountants can help organisations mitigate and adapt to climate change (.pdf, December 2009, 19 pp.)
· The Accounting for climate change report is accompanied by in depth case studies. They detail the role of the finance team in climate change projects in leading organisations such as Asda, Cathay Pacific, Compass, Fife Council, Jaguar Land Rover, John Keells, Marshalls, Punch Taverns and Unilever.
· Climate change survey = Climate change - the role of the finance professional (.pdf, December 2009, 21 pp.)
o CIMA and Accounting for Sustainability (a Prince of Wales initiative) conducted an international survey of almost 900 finance and sustainability professionals in August 2009 to understand the role of the finance team in climate change projects.
o 617 finance professionals and 266 corporate social responsibility/ sustainability professionals responded. 70% of the finance professionals who responded were CIMA members.
· See also
o related article at Accountancy Age: Accountants should own climate initiatives, claims report (8 December 2009; Written by Rachael Singh)
o Related press release: Accountants must take ownership of corporate climate change initiatives (8 December 2009)
§ Emissions trading and the management accountant (18 December 2006)
§ OFR and sustainability roundtable >
· Technical Report: Examining the impact of the OFR on sustainable development and corporate reporting (.pdf, 2005, 21 pp.; Writers: Danka Starovic, Dr Arlo Brady)
§ Climate change calls for strategic change (CIMA; 31 March 2008)
§ Accounting for sustainable development performance (18 December 2006; By Jan Bebbington)
· E-magazines > e.g.
o Insight >
§ Insight January 2010 >
· Accounting for climate change: your role
· IMA Institute of Management Accountants (Montvale, New Jersey, USA) > e.g.
o Research Center of Excellence >
§ Business Performance Management
o Publications > e.g.
§ Statements on Management Accounting >
· Business Performance Management > e.g.
o The Evolution of Accountability - Sustainability Reporting for Accountants (2008)
§ This guideline identifies the key aspects of reporting for organizations embracing sustainability, and how these might be organized, structured, maintained, and monitored for effectiveness.
o Tools and Techniques of Environmental Accounting for Business Decisions (1996)
o Implementing Corporate Environmental Strategies (1995)
· IFAC International Federation of Accountants > e.g.
o PAIB Professional Accountants in Business >
§ Sustainability Framework (February 2009)
· The Sustainability Framework, developed by the PAIB Committee, is a web-based tool that targets professional accountants working in commerce, industry, the public sector, education, and the not-for-profit sector who can influence the way organizations integrate sustainability into their objectives, strategies, management, and definitions of success.
· The Framework addresses four perspectives in bringing together all the critical areas required to successfully manage a sustainable organization. These perspectives are:
o Business Strategy
§ Improving Information Flows to Support Decisions
§ Resources >
· Improving Information Flows to Support Decisions (links to):
o ACCA (2002), Management Accounting and the Environment, Adams Roger
o ACCA (2004), Environmental Management Accounting, Shane Johnson
o Bebbington J (2007), Accounting for Sustainable Development Performance, CIMA Publishing
o Carleton Centre for Community Innovation, Accounting for social impact
o CIMA (2000), Environmental Management
o CIPFA (2004), Advancing Sustainability Accounting and Reporting: An agenda for public service organizations
o CMA Canada, Accounting for Sustainable Development
o Envirowise, Increase your profits with environmental management accounting
o EPA Victoria, Environmental Management Accounting Project, Case studies and report
o Gray Rob & Bebbington Jan, Accounting for the Environment (2002), Sage Publications
o IFAC (2005), Environmental Management Accounting
o The Canadian Institute of Chartered Accountants, Full Cost Accounting from an Environmental Perspective
o Financial Investors
o Other Stakeholders
§ News
· PAIB eNews is an electronic communication issued three to four times per year.
o Also »Topics Related to Sustainability«
· > e.g.
o April 2009 (Special Issue on Sustainability)
§ This search engine has been developed by IFAC and its members to provide professional accountants in business, small and medium practitioners, and other accountants with access to global resources and information.
o >>
§ International Guidance Document: Environmental Management Accounting (August 2005, 87 pp.)
· »It is intended to be a guidance document that falls into the middle ground between regulatory requirements, standards and pure information. As such, its goal is to reduce some of the international confusion on this important topic by providing a general framework and set of definitions for EMA that is fairly comprehensive and as consistent as possible with other existing, widely used environmental accounting frameworks with which EMA must coexist.«
· UNCTAD >>
o ISAR (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting) > e.g.
§ Areas of Work > e.g.
· Environmental Accounting and Reporting >> e.g.
o A Manual for the Preparers and Users of Eco-efficiency Indicators = »Guidelines on Corporate Environmental Accounting« (13 Feb 2004; .pdf has 126 pp.)
o >??> Older publications and reports:
§ Accounting and Financial Reporting for Environmental Costs and Liabilities (.pdf, 2000, 150 pp.; Workshop manual)
§ Integrating Environmental and Financial Performance at the Enterprise Level
§ UNCTAD Report: "Environmental Financial Accounting and Reporting at the Corporate level" (.pdf, 1998)
§ Publications >
· Environmental, Social and Governance Disclosure
· UNIDO UN Industrial Development Organization >>
o Environmental Management >> e.g.
§ Publications > e.g.
· Introducing Environmental Management Accounting (EMA) at Enterprise Level – Methodology And Case Studies From Central and Eastern Europe (A contribution of the UNIDO project »Transfer of Environmentally Sound Technology (TEST) in the Danube River Basin«)
· UN > Economic and Social Development > DESA (Department of Economic and Social Affairs) > DSD (Division for Sustainable Development) >
o Sustainable Development Issues > Technology >
§ EMA Environmental Management Accounting Initiative (updated ??)
· UNEP United Nations Environment Programme >
o Other thematic areas > Business & Industry > UNEP DTIE = Division of Technology, Industry, and Economics > Division of Technology, Industry, and Economics > Branches >
§ Sustainable Consumption and Production > Further information > Sustainable Consumption and Production Branch (SCP Branch) > Policies > WSSD & CSD >
· CSD 14/15 >
o Class of 2006: Industry Report Cards on Environment and Social Responsibility (full .pdf has 152 pp.)
o >
§ Services >
· Accounting (.pdf, 3 pp.)
· WSSD >
o DTIE contribution to WSSD > Highlights > UNEP Industry Sector Report Series - 22 sector reports for WSSD >
§ Accounting (By: Roger Adams, ACCA; .pdf has 71 pp.)
· Environmental Management Navigator (In cooperation of Wuppertal Institute, UNIDO, UNEP) >
o Environmental cost accounting (.pdf, 17 pp.)
· The SIGMA Project (Sustainability: Integrated Guidelines for MAnagement) > e.g.
o Toolkit >
§ Environmental Accounting Tool
§ SIGMA Sustainability Accounting Guide
·