S. Schaltegger – författare

1 This is the second volume in the EMAN-Europe series of selected refereed papers on environmental management accounting drawn primarily from 2 papers presented at EMAN-Europe's annual conferences . Most of the th papersin thisvolumewere ?rstpresented at the5 EMAN-EuropeAnnual Conference at the University of Gloucestershire, United Kingdom, on 11-12 February 2002. Asseveralofthepapersshow,environmentalmanagementaccounting(EMA) has continued to become increasingly established in both private-sector companies and in the public sector. As a network of researchers, business people,consultantsandpolicyadvisersinterestedinenvironmentalmana- ment accounting as a tool of corporate environmental management, EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar - terests,andbyorganisingregulareventsforthedisseminationandexchange of news and ideas.EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners' reports on their own experiences in their workplaces.

1 This is the second volume in the EMAN-Europe series of selected refereed papers on environmental management accounting drawn primarily from 2 papers presented at EMAN-Europe's annual conferences . Most of the th papersin thisvolumewere ?rstpresented at the5 EMAN-EuropeAnnual Conference at the University of Gloucestershire, United Kingdom, on 11-12 February 2002. Asseveralofthepapersshow,environmentalmanagementaccounting(EMA) has continued to become increasingly established in both private-sector companies and in the public sector. As a network of researchers, business people,consultantsandpolicyadvisersinterestedinenvironmentalmana- ment accounting as a tool of corporate environmental management, EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar - terests,andbyorganisingregulareventsforthedisseminationandexchange of news and ideas.EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners' reports on their own experiences in their workplaces.

LCA - Quo vadis? discusses overarching topics, new developments and major problems of Life Cycle Assessment (LCA), and compares LCA with site-specific environmental management. The text profits from two years of interdisciplinary, coordinated research activities of the Priority Programme Environment of the Swiss National Science Foundation. How should system boundaries of a product life cycle be drawn? ·How can environmental interventions be allocated to products? ·How are background inventory data collected and used? ·How can imprecision in the LCA method be ascertained and checked? ·How can relevant environmental interventions be distinguished from irrelevant ones? ·What requirements should a software tool for LCA meet?§ A concept of site-specific LCA is proposed in response to criticism of the current approach of LCA. Furthermore, managerial eco-controlling - the emerging method of site-specific environmental management - is discussed. The book concludes with an outlook of possible paths in the future development of LCA.

LCA - Quo vadis? discusses overarching topics, new developments and major problems of Life Cycle Assessment (LCA), and compares LCA with site-specific environmental management. The text profits from two years of interdisciplinary, coordinated research activities of the Priority Programme Environment of the Swiss National Science Foundation. How should system boundaries of a product life cycle be drawn? ·How can environmental interventions be allocated to products? ·How are background inventory data collected and used? ·How can imprecision in the LCA method be ascertained and checked? ·How can relevant environmental interventions be distinguished from irrelevant ones? ·What requirements should a software tool for LCA meet?§ A concept of site-specific LCA is proposed in response to criticism of the current approach of LCA. Furthermore, managerial eco-controlling - the emerging method of site-specific environmental management - is discussed. The book concludes with an outlook of possible paths in the future development of LCA.