Environmental Management Accounting: Comparing and Linking Requirements at Micro and Macro Levels – A Practitioner’s View

摘要: The paper compares corporate disclosure reqirements to statistical agencies about material and energy consumption, environmental investments expenditures, as specified by the Integrated System of Environmental-Economic Accounting (SEEA) for macro level, with guidance document on envi­ronmental management accounting, published International Federation Accountants micro level. discusses definitions materials products, costs contained in both documents highlights differences approaches taken towards protection integrated pollution prevention. resulting recommendations harmonisation have also been introduced into curent SEEA revision process.