Recognizing the increasing importance of environmental issues, energy
prices, material availability and efficiency and the difficulty of
adequately managing these issues in traditional accounting systems,
several companies all over the world have started implementing
"Environmental and Material Flow Cost Accounting" (EMA and MFCA).
"Environmental and Material Flow Costs Accounting" explains and updates
the approach developed for the United Nations Department of Economic and
Social Affairs (DSD/UNDESA) and the International Federation of
Accountants (IFAC) and in addition includes experiences of several case
studies and recent developments regarding EMA and MFCA in national
statistics and ISO standardization.