F.B. de Walle

The ECOMAC project (Eco-management Accounting as a Tool of Environmental Man­ agement) has provided a framework for linking environmental management with man­ agement accounting. It was funded in Theme 4, 'Human Dimensions of Environmental Change' in the EU Environment and Climate Research Programme. The project is of high policy relevance by contributing to the on-going debate on eco­ management accounting, reporting and indicators. It is also an area needing further re­ search. I would like to thank the research team, companies that participated as associated con­ tractors, and the advisory panel. Jonathan Parker DG XII/D-5, European Commission Theme on Human Dimensions of Environmental Change 7 Preface The ECOMAC project This document is the final report on the project 'Eco-management accounting as a tool of environmental managemenf (ECOMAC). This research project was conducted under the Environment and Climate Programme (Human Dimension of Environmental Change) of the European Commission (DG XII). The ECOMAC project investigated how companies are using or intend to use environ­ mental costs and benefits figures in support of their decisions, and what they have been doing to remedy the limitations of conventional management accounting in this area. The research was largely explorative in nature, but the project also produced a structured overview of the subject and made suggestions and recommendations as to how compa­ nies could improve their own environmental accounting.

The ECOMAC project (Eco-management Accounting as a Tool of Environmental Man­ agement) has provided a framework for linking environmental management with man­ agement accounting. It was funded in Theme 4, 'Human Dimensions of Environmental Change' in the EU Environment and Climate Research Programme. The project is of high policy relevance by contributing to the on-going debate on eco­ management accounting, reporting and indicators. It is also an area needing further re­ search. I would like to thank the research team, companies that participated as associated con­ tractors, and the advisory panel. Jonathan Parker DG XII/D-5, European Commission Theme on Human Dimensions of Environmental Change 7 Preface The ECOMAC project This document is the final report on the project 'Eco-management accounting as a tool of environmental managemenf (ECOMAC). This research project was conducted under the Environment and Climate Programme (Human Dimension of Environmental Change) of the European Commission (DG XII). The ECOMAC project investigated how companies are using or intend to use environ­ mental costs and benefits figures in support of their decisions, and what they have been doing to remedy the limitations of conventional management accounting in this area. The research was largely explorative in nature, but the project also produced a structured overview of the subject and made suggestions and recommendations as to how compa­ nies could improve their own environmental accounting.

In this study, an overview is presented of agricultural policies on manure and minerals, relating to the Nitrate Directive to remedy excessive surface- and groundwater contamination from intensive agricultural practices. Six countries belonging to the European Union were studied: the Netherlands, Belgium, Denmark, France, Germany and the United Kingdom. The policies and their legal incorporation were related to agricultural and environmental conditions in each country. In addition, an inventory was made of agricultural mineral poli­ cies in the United States and Canada. Conditions for livestock farming in North America differ considerably from those in Europe, but their solutions shed a different light on European policies. Research has shown that there are still very considerable mineral surpluses in many countries and regions. In both the Netherlands and in the Flemish part of Belgium, existing problems due to very high levels of manure production are structural rather than local and cannot easily be solved by transport of manure to other regions. To a lesser extent. Germany, Denmark and relatively small parts of France (Brittany) and the United Kingdom, still exceed the norms for an equilibrium fertilization. In Denmark, existing problems can probably be solved within the existing legislative framework. The Netherlands, Flanders. several German Lander (Nordrhein-Westfalen and Schleswig-Holstein) and Brittany.

In this study, an overview is presented of agricultural policies on manure and minerals, relating to the Nitrate Directive to remedy excessive surface- and groundwater contamination from intensive agricultural practices. Six countries belonging to the European Union were studied: the Netherlands, Belgium, Denmark, France, Germany and the United Kingdom. The policies and their legal incorporation were related to agricultural and environmental conditions in each country. In addition, an inventory was made of agricultural mineral poli­ cies in the United States and Canada. Conditions for livestock farming in North America differ considerably from those in Europe, but their solutions shed a different light on European policies. Research has shown that there are still very considerable mineral surpluses in many countries and regions. In both the Netherlands and in the Flemish part of Belgium, existing problems due to very high levels of manure production are structural rather than local and cannot easily be solved by transport of manure to other regions. To a lesser extent. Germany, Denmark and relatively small parts of France (Brittany) and the United Kingdom, still exceed the norms for an equilibrium fertilization. In Denmark, existing problems can probably be solved within the existing legislative framework. The Netherlands, Flanders. several German Lander (Nordrhein-Westfalen and Schleswig-Holstein) and Brittany.