Environmental, Material Flow and Sustainability Management Accounting - Offensive diffusion in adult education

Status

completed

Summary

The goal of the project was the diffusion of the "Factory of Tomorrow" project line on environmental and material flow cost accounting (EMA and MFCA) for corporate and national system boundaries, as well as related tools for sustainability accounting in existing post graduate studies. The lectures and seminars focused on EMA and MFCA, but in addition included national environmental accounting and related environmental policy instruments as well as further assessment approaches for the social pillow of sustainability management, e.g. sustainability performance indicators and reporting, sustainability balanced scorecards, fair products, monetarization of external effects and intangible assets.

Due to the upcoming ISO 14051 standard on material flow cost accounting and the requirements of the European Modernization Directive regarding disclosure of environmental and social performance indicators in financial reports the project has increasing relevance.

Presentation materials and case studies were developed therefore. The seminars and lectures held in 2009 had a modular setting, which was discussed in detail with the organisers and fine-tuned according to the specific target groups. The seminars thus had a different structure, emphasis and duration.

The following partners were involved:

From Industry:

• Austrian Academie of Accountants
• Austrian Chamber of Commerce

Universities:

• Alpen Adria Universität Klagenfurt, IFF Wien, Institut für soziale Ökologie, DoktorandInnenkolleg Soziale Ökologie und Masterstudium Sozial- und Humanökologie
• Donau Universität Krems, Master of Business Administration
• University for applied natural sciences, Wien

Fachhochschulen:

• FH Kufstein, Ausbildungslehrgang Facility Management und Immobilienwirtschaft
• FH Wiener Neustadt, Campus Wieselburg, Bachelor Studiengang Produktmarketing und Projektmanagement
• FH Joanneum, Studiengang Produktionstechnik und Organisation

Most of the courses at these partner institutes are established as post graduate studies, which meant direct access to the companies, where the participants are employed. At the FH Joanneum and the FH Wieselburg, EMA projects with companies and students were part of the project.

The project integrates the results of 12 "Factory of Tomorrow" projects as well as further projects financed by BM VIT or UNIDO. Due to the upcoming ISO 14051 standard on material flow cost accounting and the requirements of the European Modernization Directive regarding disclosure of environmental and social performance indicators in financial reports the project has increasing relevance.

The results of the project are

• Training tools, presentations slides, case studies, etc. for corporate and national environmental and material flow cost accounting, accounting basics, environmental economics, sustainability performance indicators and reporting, sustainability balanced scorecards, fair products assessment, socially responsible investment, monetarization of external effects and intangible assets.
• Preparation of the dissemination materials in a way so that they can be directly used by other teachers.
• Availability of the dissemination materials in German and English
• Announcement of the seminars via the dissemination lines of the project partners with about 15.000 addresses in total.
• 11 seminars with 7 organisers and about 550 attendants
• Review with the students and the organisers with a focus on the continuation in the relevant study courses.

Dissemination materials

Project management

Univ.Doz. Mag. Dr. Christine Jasch
Institut für ökologische Wirtschaftsforschung

Project or cooperation partner

• Akademie der Wirtschaftstreuhänder, Aus- und Weiterbildung der Wirtschaftstreuhänder
• Wirtschaftskammer Österreich
• Alpen Adria Universität Klagenfurt, IFF Wien, Institut für soziale Ökologie, DoktorandInnenkolleg Soziale Ökologie und Masterstudium Sozial- und Humanökologie
• Donau Universität Krems, Master of Business Administration
• Universität für Bodenkultur, Wien
• FH Kufstein, Ausbildungslehrgang Facility Management und Immobilienwirtschaft
• FH Wiener Neustadt, Campus Wieselburg, Bachelor Studiengang Produktmarketing und Projektmanagement
• FH Joanneum, Studiengang Produktionstechnik und Organisation

Univ.Doz. Mag. Dr. Christine Jasch
Institut für ökologische Wirtschaftsforschung
1040 Wien, Rechte Wienzeile 19
Tel.: +43 (1) 5872189
E-Mail: info@ioew.at
Web: www.ioew.at