Documente Academic
Documente Profesional
Documente Cultură
77-88
Environmental research, engineering and management, 2005.No.4(34), P.77-88
ISSN 1392-1649
1.
Introduction
2.
Timing of impact
Stock
Flow
Type of impact
Location of impact
Internal
Social
External
Economic
Environmental
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1. Treatment of
undesired effects
2. Prevention
3. Material flows
4. Earnings
5. Intangible items
6. Risk aspects
External effects
Other Costs
Value
added
accounting
derived
from the profit & loss
account
e.g.: depreciation of
end-of-pipe equipment,
waste treatment and
disposal costs
e.g.: R&D for emission
prevention, personnel
for environmental
management, external
consultants and
verification
e.g.: purchase value of
non-product-output
Distribution of value
added between
stakeholders
e.g.: business
relations, brand name
e.g.: operational risks
Product Responsibility
Society
Internal costs
Social performance costs
Safety
Environmental costs
Health
Table 1.
Table 2.
Environmental dimension
1. Treatment of undesired effects Costs resulting from unimplemented
protection measures
Social dimension
Costs resulting from unimplemented protection
measures
1. Depreciation
3. Material Flows
2. Maintenance, operation
materials and external services
3. Personnel
4. Taxes, fees, charges
5. Fines, penalties, costs of
authority proceedings
6. Insurances
7. Recultivations and
compensations
2. Prevention
1. External services
2. Internal personnel
1. Raw Materials
2. Auxiliary Materials
3. Packaging Materials
4. Operating Materials
5. Merchandise
6. Energy
7. Water
8. Product
4. Earnings
1. Product
2. Other Earnings
5. Intangible Values
6. Risk aspects
Imputed risks
Environmental risks
Social/ethical risks
Decontamination risks, accident risks, risks Liability risks, risks of legal developments, e.g.: working
of legal developments, e.g.: emission trading conditions, Image risks, e.g. involvement in child labour
accusation
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4.
6.
External effects
7.
Fig. 1.
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
160
140
120
100
APINI
Total
73
80
60
33
40
21
20
1 1
10
11
18
25
33
0
1999
Fig. 2.
2000
2001
2002
2003
2004
84
Improvement
-
Management
control
Top
management
commitment
Monitoring
-
Fig. 3.
8.
Monitoring and
measurements
Preventive and correction
actions
Internal and external audits
Implementation
-
Allocation of responsibilities
Training of employees
Communication (internal
and external)
Operation control
Document control
Preparations for emergency
11.
12.
13.
14.
15.
16.
References
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
AMD
(2005),
Sustainability
Report
2003,
http://www.amd.com
AVON (2005), Sustainability Report 2002,
http://www.avoninvestors.com
Bebbington J, Gray R, Hibbitt C and Kirk E (2001)
Full Cost Accounting: An Agenda for Action, ACCA
(Association of Chartered Certified Accountants)
Research Report No. 73.
Constanza R., et.al., (1998) The value of the worlds
ecosystem services and natural capital, Ecological
Economics, 26:3-16
European Union (2003) Journal of the European
Union L261/336-361, International Accounting
Standard IAS 38: Intangible Assets.
Figge F, Hahn T, Schaltegger S and Wagner M (2003)
The sustainability balanced scorecard as a framework
to link environmental management accounting with
strategic management, in Bennet M., Rikhardson P.
Schaltegger St. (Eds.), Environmental Management
Accounting Purpose and Progress, Kluwer
Academic Publishers, Dordrecht.
Global Reporting Initiative (2002) Sustainability
Reporting Guidelines, [online][cited 21 May 2004]
Available
from
Internet
URL:http://www.globalreporting.org/guidelines/2002/
GRI_guidelines_print.pdf
IFAC (2004) International Federation of Accountants,
International
Guidance
on
Environmental
Management Accounting (EMA), August 2005,
Available from Internet URL: http://www.ifac.org
Jasch C (2001) Environmental Management
Accounting: Procedures and Principles, United
Nations Division for sustainable Development,
Department of Economic and Social Affairs (United
Nations publication, Sales No. 01.II.A.3) Available
from
Internet
URL:
http://www.un.org/esa/sustdev/sdissues/technology/pr
oceduresandprinciples.pdf
Jasch C , Schnitzer H (2002) Environmental
Management Accounting How to profit from
environmental protection Vienna, Austrian Ministry
of
Technology
and
Innovation.
Available
from
Internet
URL:
http://www.ioew.at/ioew/download/ema-theoryenglish.pdf
17.
18.
19.
20.
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Per pastarj deimtmet subalansuotos pltros koncepcija tapo daugelio pramons moni
aplinkos apsaugos politikos pareikim pagrindu. Siekdamos valdyti ir kontroliuoti savo aplinkos
apsaugos ir socialin veiksmingum, vis daugiau moni diegia aplinkos apsaugos vadybos
sistemas, o pastaruoju metu pradtos diegti ir socialins vadybos sistemos. Taiau dauguma toki
sistem efektyvumo tyrimo studij parod, kad jis gana maas. Nustatyta, kad aplinkos apsaugos ir
socialin atsakomyb lieka atskirta nuo prastos verslo strategijos ir vadybos sistem, t. y. jos
remiasi ikirtinai tik finansiniais veiksmingumo indikatoriais, o aplinkos apsaugos indikatoriai
paliekami nuoalyje
Tuo tarpu sisteminis rizikos valdymas galina mones palyginti alternatyvas, sistemikai
vertinti ilaidas ir gaunam naud ir nusprsti, kurios priemons yra geriausios, sudaromas
pagrindas rengti veiksm planus, kurie leist diegti rizikos prevencijos ir mainimo priemones,
atitikt mons tikslus ir prioritetus.
Daugeliu atveju moni vadovai, priimdami sprendimus dl investicij aplinkos apsaug,
susiduria su dilema: viena vertus, reglament reikalavimai, savanoriki standartai ir rinkos
spaudimas reikalauja nuolat didinti ilaidas aplinkos apsaugos veiksmingumui gerinti, kita vertus,
informacijos, kurios reikia norint priimti ekonomikai nauding sprendim, negalima gauti laiku,
ne visada ji isami ir tinkamai pateikta. Priimti sprendimai nra gerai sistemikai vertinti
atsivelgiant naudojamas mediagas ir galim j pasirinkim, gaminio kainos nustatym ir pan.
Taip pat monms kyla sunkum vertinant aplinkos vadybos sistem bei kitos aplinkos apsaugos
veiklos naud. Paprastai ie skaiiavimai apima tik ma dal bendrosios ekonomijos, kuri susidaro
dl aplinkos vadybos ar investicij. Taip atsitinka todl, kad daniausiai iuos skaiiavimus atlieka
aplinkos apsaugos vadybininkas, o ne ekonomistas ir neatsivelgiama bendruosius taros valymo,
taros prevencijos ir mediag naudojimo efektyvumo katus.
Kaip parod sukaupta patirtis, norint tinkamai vertinti aplinkos vadybos katus ir priimti
sprendimus dl investicij, ypa svarbu atkreipti dmes ekonomini ir fizikini duomen bei
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atitinkam mons skyri veiklos derinim, mediag sraut apskait, tinkam atsitiktini kat
vertinim.
iuo metu plaiai taikomi tradiciniai kat vertinimo metodai teikia ribot informacij apie
ekonomin aplinkos apsaugos ir su ja susijusi priemoni vertinim. Todl mons arba
korporacijos vadovybei jos nepakanka, kad galt priimti subalansuoto verslo sprendimus.
Kadangi trksta informacijos, sprendimus priimantys asmenys nevertina ekonomins gamtos
itekli verts kaip turto ir finansins aplinkos vadybos naudos. Dl i prieasi ir siekiant
subalansuotos pltros atsiranda poreikis tobulinti spendim primimo procedras ir pradti vertinti
informacij apie aliav srautus ir su jais susijusius katus.
Remiantis iais rezultatais, btina sukurti efektyvias vadybos priemones, kurios panaikint
atotrk tarp aplinkos apsaugos ir verslo vadybos sistem, integruot finans, aplinkos apsaugos ir
socialin vadybos sistemas ir itaip pagerint mons aplinkos apsaugos veiksmingum.
iame straipsnyje pristatoma Jungtini Taut Subalansuotos pltros departamento ir
Tarptautins finansinink federacijos sukurta Aplinkos apsaugos vadybos kat vadybos
koncepcija. i koncepcija aktyviai ir efektyviai diegiama vairiose pasaulio alyse. Jos pagrindu
kuriama subalansuotumo kat vertinimo sistema. Pirmieji tokios sistemos diegimo bandymai
atlikti Austrijos automobili gamybos pramonje. Straipsnyje taip pat pristatomi aplinkos vadybos
kat ir subalansuotumo kat vertinimo rezultatai Lietuvos pramonje ir i sistem taikymo
perspektyvos ir poreikis.
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