Environmental Management Accounting - AMP Case Study

Short Description
Environmental management accounting - a case study for AMP …. This document is an environmental management accounting case study undertaken by KPMG …

Website: www.environment.gov.au | Filesize: 467kb

Content
kpmg
Institute of Chartered Accountants in Australia
Environmental management accounting
A case study for AMP
September 2002
This report contains 24 pages
02AMP_case study final 230902kpmg
Contents
1 EXECUTIVE SUMMARY………………………………………………………………………………….2
2 INTRODUCTION………………………………………………………………………………………………5
2.1 WHAT IS ENVIRONMENTAL MANAGEMENT ACCOUNTING?………………………………….5
2.2 WHY THIS CASE STUDY?…………………………………………………………………………………6
2.3 WHY AMP PARTICIPATED IN THIS CASE STUDY…………………………………………………6
3 AMP CASE STUDY……………………………………………………………………………………………7
3.1 WHO ARE SERVICES@AMP?…………………………………………………………………………..7
3.2 WHAT ARE SERVICES@AMP’S ENVIRONMENTAL IMPACTS?………………………………7
3.3 HOW ARE ENVIRONMENTAL IMPACTS DEALT WITH IN THE MANAGEMENT ACCOUNTING SYSTEM?……………………………………………………………………………………………..8
3.4 HOW COULD THE MANAGEMENT ACCOUNTING SYSTEM BE CHANGED?……………….10
3.5 OUTCOMES OF TRIALLED CHANGES TO THE ACCOUNTING SYSTEM…………………….14
4 EVALUATION…………………………………………………………………………………………………21
4.1 TRANSFERABILITY……………………………………………………………………………………….21
4.2 SKILLS REQUIRED………………………………………………………………………………………..21
4.3 BARRIERS AND INCENTIVES…………………………………………………………………………..22
Acknowledgements: The report was produced by KPMG in conjunction with information supplied by AMP, and with the support of the Institute of Chartered Accountants in Australia, the Victorian Environment Protection Authority and the Commonwealth Government through Environment Australia.
Disclaimer: Other than KPMG’s responsibility to the Institute of Chartered Accountants in Australia, neither KPMG or AMP nor any member or employee of KPMG or AMP undertakes responsibility arising in anyway whatsoever to any third party in respect of this report, for any errors or omissions herein, arising through negligence or otherwise however caused. Any reliance placed is that party’s sole responsibility.
Environmental management…