Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study

Tobias Viere; Jan von Enden; Stefan Schaltegger

doi:10.1007/978-94-007-1390-1

Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study

Tobias Viere
, Jan von Enden
, Stefan Schaltegger

Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › Begutachtung

Abstract

This case study illustrates the application of environmental management accounting in a medium-sized coffee refining and exporting enterprise in Southern Vietnam, with the example of the Neumann Gruppe Vietnam Ltd. It examines the relevance of environment-related supply chain information derived from life cycle assessments for environmental management accounting and reveals possibilities to improve eco-efficiency at the site level and for its supply chain.

All company-related information provided in this case study has been disclosed by Neumann Gruppe Vietnam Ltd. and cross-checked by the authors. The information is partly simplified to ensure both confidentiality and a better understanding of the case.

Originalsprache	Englisch
Titel	Environmental Management Accounting and Supply Chain Management
Redakteure/-innen	R. Burritt, S. Schaltegger, M. Bennett, T. Pohjola, M. Csutora
Seitenumfang	18
Erscheinungsort	Dordrecht
Herausgeber (Verlag)	Springer Verlag
Erscheinungsdatum	2011
Seiten	23-40
ISBN (Print)	978-94-007-1389-5
ISBN (elektronisch)	978-94-007-1390-1
DOIs	https://doi.org/10.1007/978-94-007-1390-1
Publikationsstatus	Erschienen - 2011

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Dieser Output leistet einen Beitrag zu folgendem(n) Ziel(en) für nachhaltige Entwicklung

SDG 7 – Erschwingliche und saubere Energie
SDG 12 – Verantwortungsvoller Konsum und Produktion
SDG 13 – Klimaschutzmaßnahmen

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10.1007/978-94-007-1390-1

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abstract = "This case study illustrates the application of environmental management accounting in a medium-sized coffee refining and exporting enterprise in Southern Vietnam, with the example of the Neumann Gruppe Vietnam Ltd. It examines the relevance of environment-related supply chain information derived from life cycle assessments for environmental management accounting and reveals possibilities to improve eco-efficiency at the site level and for its supply chain. All company-related information provided in this case study has been disclosed by Neumann Gruppe Vietnam Ltd. and cross-checked by the authors. The information is partly simplified to ensure both confidentiality and a better understanding of the case.",

keywords = "Sustainability sciences, Management \& Economics, Coffee, Supply Chain, Environmental management accounting, Vietnam, Eco-efficiency, Supply chain costing, Supply chain management, Life Cycle Assessment",

author = "Tobias Viere and \{von Enden\}, Jan and Stefan Schaltegger",

year = "2011",

doi = "10.1007/978-94-007-1390-1",

language = "English",

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Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study. / Viere, Tobias; von Enden, Jan; Schaltegger, Stefan.
Environmental Management Accounting and Supply Chain Management. Hrsg. / R. Burritt; S. Schaltegger; M. Bennett; T. Pohjola; M. Csutora. Dordrecht: Springer Verlag, 2011. S. 23-40.

Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › Begutachtung

TY - CHAP

T1 - Life Cycle and Supply Chain Information in Environmental Management Accounting

T2 - A Coffee Case Study

AU - Viere, Tobias

AU - von Enden, Jan

AU - Schaltegger, Stefan

PY - 2011

Y1 - 2011

N2 - This case study illustrates the application of environmental management accounting in a medium-sized coffee refining and exporting enterprise in Southern Vietnam, with the example of the Neumann Gruppe Vietnam Ltd. It examines the relevance of environment-related supply chain information derived from life cycle assessments for environmental management accounting and reveals possibilities to improve eco-efficiency at the site level and for its supply chain. All company-related information provided in this case study has been disclosed by Neumann Gruppe Vietnam Ltd. and cross-checked by the authors. The information is partly simplified to ensure both confidentiality and a better understanding of the case.

AB - This case study illustrates the application of environmental management accounting in a medium-sized coffee refining and exporting enterprise in Southern Vietnam, with the example of the Neumann Gruppe Vietnam Ltd. It examines the relevance of environment-related supply chain information derived from life cycle assessments for environmental management accounting and reveals possibilities to improve eco-efficiency at the site level and for its supply chain. All company-related information provided in this case study has been disclosed by Neumann Gruppe Vietnam Ltd. and cross-checked by the authors. The information is partly simplified to ensure both confidentiality and a better understanding of the case.

KW - Sustainability sciences, Management & Economics

KW - Coffee

KW - Supply Chain

KW - Environmental management accounting

KW - Vietnam

KW - Eco-efficiency

KW - Supply chain costing

KW - Supply chain management

KW - Life Cycle Assessment

U2 - 10.1007/978-94-007-1390-1

DO - 10.1007/978-94-007-1390-1

M3 - Contributions to collected editions/anthologies

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BT - Environmental Management Accounting and Supply Chain Management

A2 - Burritt, R.

A2 - Schaltegger, S.

A2 - Bennett, M.

A2 - Pohjola, T.

A2 - Csutora, M.

PB - Springer Verlag

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ER -

Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study

Abstract

UN SDGs

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