Environmental Management Accounting: Case Studies of South-East Asian Companies

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Skip to main content. You're using an out-of-date version of Internet Explorer. By using our site, you agree to our collection of information through the use of cookies. To learn more, view our Privacy Policy. Log In Sign Up. University of Kassel Hessen. All Departments 24 Documents 7 Researchers. Corporate volunteering in Germany: survey and empirical evidence. Save to Library. Sustainability management in business enterprises. Corporate sustainability reporting.

Abstract: Reporting and external corporate communication play an important role in corporate sustainability. As well as economic reasons, the vision of sustainable development also emphasizes the importance of corporate sustainability As well as economic reasons, the vision of sustainable development also emphasizes the importance of corporate sustainability repor-ting.

On the one hand, companies Environmental management accounting for cleaner production: The case of a Philippine rice mill. The paper examines environmental management accounting as a tool that supports environmental investment decision-making in the context of the emerging markets for carbonised rice husk and the clean development mechanism.

Case Studies of South-East Asian Companies

Based on a case Hardcover CRC Press. Produktbeschreibung Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance.

For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting EMA has concentrated on developed countries and on cost—benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies.

GM Sustainability. GM Sustainability [4]. Sustainability dimensions in the SOO, such as water conservation and reduction of greenhouse gas emissions, necessitated that the organisation measure and analyse the environmental aspects of its operations to improve environmental performance. Our analysis suggests that strategic decision making in Pacific Water was moderated to reflect the field-level sustainability logic Thornton and Ocasio, For example, recording and analysis of the nutrients in recycled water and matching them with customer needs helped Pacific Water to decide which nutrients to remove in the recycling process, resulting in minimisation of emissions for Pacific Water and reduced electricity expense.

This reflects a process of isomorphism in that Pacific Water adapted to the wider sustainability logic of the field through its organisational strategic decision-making process see Nicholls, This requirement was a driving force for the organisation to generate and analyse environmental information, because without this information it would be impossible to control the relevant related business activities:. They [the EPA] do have a direct influence because the legal requirements are very powerful. So in order to make sure that you are not caught you have to proactively manage environment taking the environmental management accounting.

Senior Environmental Engineer. The EPA thus exerted direct compliance pressures, through licensing, requiring the organisation to monitor and improve its own environmental performance and providing general impetus for considering environmental impacts. Just as established authorities may have direct ongoing influence over an organisation, a change in the regulatory framework under which public sector organisations operate could also present an impetus for EMA adoption. The interviews revealed such a case in Pacific Water, in the form of the emergence of the State Essential Services Commission ESC , commencing operations on 1 January , as an independent economic regulator of essential utility services in electricity, gas, ports, and rail freight, extended in January to include water and sewerage services.

Every Victorian water organisation is required to report to the ESC against 67 specified key performance indicators. The information provided to the ESC is audited to check for reliability. The Board of Pacific Water wanted to be ranked in the top five 5 performers. Thus motivated, several actions were taken in relation to several environmental KPIs such as emission reductions and increase in recycled water usage , for example, accounting for recycled water Managing Director, MD.

Therefore, the ESC-mandated comparative performance report provided an impetus for improving performance through EMA adoption.

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Regulatory instruments designed to protect the interests of customers could produce adverse impacts on the company if customers are not satisfied, which would imply an institutional logic of ensuring community expectations. Hence, in addition to government, customers are key stakeholders as they possess all three vital stakeholder attributes power, legitimacy and urgency that lead firms to exert more effort in managing the stakeholder relationship Mitchell et al. Pacific Water utilised several mechanisms to remain cognisant of customer perspectives, including customer contact centres, annual surveys, community reference groups, and a customer advisory group.

This information would be fed-back into operational and strategic decision making. Many interviewees referred to the feedback from customers through the three customer reference groups in different locations in the region, as well as from the annual customer survey and monthly surveys.

For example:. We are the first water corporation [preparing] the greenhouse strategy. We got that because we get that information coming in from our customers. GM Commercial Services. The above quotes reflect Pacific Water engagement in certain processes, such as minimising electricity and water wastage, which reflect its commercial logic. Key elements of this logic and its playing out in these processes, would be projected into the institutional field via customer engagement and related activities.

This process indicates a tendency to align a commercial logic with a community expectations logic that is, itself, shaped by governmental and regulatory influences, thus legitimising its EMA adoption. The annual report content analysis see Table 5 supports the above finding. The decade-long drought, which became severe in the mids, drove the business to begin potable water substitution. Although there was no regulatory performance requirement for this, Pacific Water was active in this area to ensure supply security with its very low level of water storage.

The organisation disclosed potable substitution consistently from , with the aim of communicating with the public that Pacific Water was a strong environmental performer. The above discussion of the Pacific Water case highlights that the dominant internal logics of government were directed towards ensuring environmental sustainability and meeting community expectations. Analysis of the interviews demonstrates that Pacific Water aligned its commercial logic with the institutional logic relating to its customer stakeholders through a differential mechanism: modifying the existing system and adopting a new system within it see e.

Thus, Pacific Water responded to different institutional pressures in different ways:. The concept of reflexive isomorphism highlights how EMA adoption in Pacific Water was legitimated in the context of SOO requirements, EPA licensing, ESC reporting, adoption of a greenhouse strategy, and incorporation of community groups in its decision-making processes.

Pacific Water also aligned its commercial logic with broader community expectations and sustainability logics of government by incorporating community interests in its commercial activities. For example, during the decade-long drought, Pacific Water initiated potable water substitution to ensure supply security for the community.


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Hence, broader institutional logics shaped the decision of individual constituents in the organisational field Pacific Water to align their own logic to the broader one, in order to make their actions or efforts legitimate see Ocasio, Atlantic Water provides water and sewerage services to 38 cities, towns, and villages in its regional area of operations, serving an estimated population of , people in an area of approximately 20, square kilometres [5].

It is a government-owned corporation, and environmental performance comes under close government scrutiny.

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This is a coercive institutional influence that it requires Atlantic Water to emphasise the environmental impact of its operations. Additionally, the EPA represented a driving force for Atlantic Water to adopt EMA during the period under examination in the form of the corporate licence requirement to have an environmental management system EMS.


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Responding to these regulatory influences, Atlantic Water partnered with the EPA to develop a new corporate licence, moving beyond compliance aiming to achieve improved sustainability outcomes. This reflected an active engagement by Atlantic with institutional influences in its field. Atlantic Water also actively engaged in other ways with EMS-based processes that shaped the legitimacy of EMA adoption within the organisation, whilst reflecting its own commercial logic.

For example, the EMS included competency requirements, and Atlantic Water would prepare a competency inventory across its staff. This would then be compared with the regulatory requirements and the strategic goals of the organisation in order to develop training programs.

EMA information would feed into the training programs to optimise training goals by identifying environmental problems and means to overcome them. The Chief Financial Officer described the usefulness of EMA for training treatment plant staff whose work revolved around biological process information generated through EMA.

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This information was used to train staff to optimise plant operations, minimising environmental impact and optimising operational costs. Responding to this coercive influence, Atlantic Water reported its greenhouse gas emissions through the NPI:. Organisations are likely to become environmentally proactive in considering environmental impacts in corporate activities if there is a perceived environmental concern from customers Green et al. A key part of the process through which Atlantic Water discerned customer environmental concerns was the engagement of the community in project implementation.

The organisation established representative committees in several towns that had been involved in environmental monitoring, which was initially more focused on pumping costs and electricity generation. As a part of its project implementation process, Atlantic Water presented new project proposals to the community and sought feedback, which brought broader customer environmental concerns to attention. Thus, Atlantic actively considered customer concerns and responded to them as a normative institutional influence.

There was also an initiative in Atlantic Water to influence customer perceptions of value for money, showing how influences from the normative institutional pillar were blended with reflexive isomorphism. The Manager Sustainability and Environment acknowledged the importance of communication between customers and the organisation when addressing these issues:.

It shows how the playing-out of institutional forces is often activated in a complex web of engagement, rather than in straightforward processes of institutional adaptation. Community expectations for environmental improvement also provided an important incentive for EMA adoption. Atlantic Water perceived that the adoption of EMA would enhance the credibility of its sustainability initiatives.