742B00001
U.S.- Environmental
Accounting Products
Available From the
Protection Agency
The following environmental accounting products are available free-of-charge from EPA's Pollution
Prevention Information Clearinghouse (PPIC). Products marked with & are also available via the EPA
Environmental Accounting Project's website: www.epa.gov/opptintr/acctg. At the end of this list are
additional environmental accounting products that are available from other EPA sources.
Order documents from PPIC by placing a check mark next to items on thfe list below. Please limit your;
request to a total of 10 items and aUow 3 weeks for delivery. Mail, call, or fax requests to the following
addresses or numbers:
Pollution Prevention
Information Clearinghouse
OPPT Library Room NEB606
401 M Street, SW (7407)
Washington, DC 20460
PPIC Reference and Referral'
(202) 260-1023
PPIC Fax Line:
(202) 260-4659
PPIC on Internet:
PPIC<8J»epamail. epa. gov
If you will be mailing or faxing your request to PPIC, please complete the following lines:
Name__ Telephone #
Address
OVERVIEWS OF ENVIRONMENTAL ACCOUNTING :
Environmental Accounting Project Quick Reference Fact Sheet (June 1998) Overview of
Environmental Accounting Project background and activities.
& An Introduction to Environmental Accounting As a Business Management Tool: Key
Concepts and Terms (June 1995) This document presents an introductory overview of
environmental accounting. It describes what environmental accounting is, why it is important,
outlines some application options, and presents key concepts, definitions, and issues (EPA 742-
R-95-001,66 pages)
List updated February 2000.
z3" Item available through the Environmental Accounting Project's website: www.epa.gov/opptintr/acctg
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The Lean and Green Supply Chain: A Practical Guide for Materials Managers and Supply
Chain Managers to Reduce Costs and Improve Environmental Performance (January 2000)
Tfiis booklet illustrates the efficiency-enhancing opportunities that arise when companies
incorporate environmental costs and benefits into mainstream materials and supply chain
management decision-making. It provides introductory guidance on how to identify these costs
and benefits and how to adjust existing information systems and analysis techniques to better
account for this significant category of costs. (EPA742-R-00-001, 60 pages)
Snapshots of Environmental Cost Accounting (May 1998) This document highlights over three
dozen cases of environmental cost accounting applications in small, medium, and large
businesses across a variety of industries. (EPA 742-R-98-006, 107 pages)
EnvironmentalAccountingandEMSs(PublishedinPo//HrionP/-eve«rfon/?evzew, Spring 1996)
Written by managers of the EPA's Environmental Accounting Project, this article outlines why
environmental accounting is critical to both the initial corporate acceptance and the long-term
sustainability of an environmental management system. (9 pages)
Federal Facility Pollution Prevention Project Analysis: A Primer for Applying Life Cycle
and Total Cost Assessment Concepts (July 1995) EPA's Federal Facilities Enforcement Office
(FFEO) developed this guide to assist Federal facilities in implementing Federal Executive Order
No. 12856, "Federal Compliance in Right-to-Know Laws and Pollution Prevention
Requirements," which requires Federal facilities to apply life-cycle analysis and total cost
accounting principles to the greatest extent practicable when evaluating pollution prevention
opportunities under the order. The guide describes LCA and TCA principles; identifies the
advantages of TCA; and provides guidance on using TCA and LCA to justify pollution prevention
projects. (EPA300-B-95-008, 66 pages)
A Primer for Financial Analysis of Pollution Prevention Projects (April 1993) This paper
describes the basic financial and economic analytical techniques needed to justify investments
in pollution prevention projects that are technically equivalent to an organization's current
practices. The report concentrates on customary costs such as utilities, labor, and capital costs.
Less certain and calculable costs, such as potential liabilities, are briefly addressed in an
appendix. This report was developed in cooperation between the U. S. EPA's Office of Research
and Development and the American Institute of Pollution Prevention.(EPA6QQ-R-93-059, 39
pages)
Environmental Cost Accounting and Capital Budgeting: Videotape Seminar and Handouts
(July 1995) This 5-part video seminar discusses the elements of environmental accounting and
of Total Cost Assessment (TCA), a methodology for the comprehensive financial assessment of
environmental projects. Actual applications of TCA are also discussed. (EPA 742-E-98-002,
245 minutes; includes 134 pages of handouts)
Environmental Cost Accounting and Capital Budgeting for Small to Midsized
Manufacturers: Videotape Seminar and Handouts (December 1995) This 2-part video
seminar discusses the connection between environmental cost accounting and investment
decision-making. It introduces TCA and features company case studies that show how firms have
benefited from taking a TCA approach. (EPA 742-E-98-001,165 minutes; includes 78 pages of
handouts)
List updated February 2000.
& Item available through the Environmental Accounting Project's website: www. epa.gov/opptintr/acctg Page
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EPA'S ENVIRONMENTAL ACCOUNTING NETWORK •
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**" Directory of EPA's Environmental Accounting Network (April 1996) The directory
contains over 650 names of individuals who are either active or interested in environmental
accounting activities. Individuals are sorted by sector: academia, industry, consulting,
government, etc. Many listings describe what individuals do and what services they have to offer
to others. May be used as a phone or skills directory. (EPA 742-K-96-006, 170 pages)
Note: This is the latest printed version of the Directory available. An up-to-date version of the
Directory is available for viewing and searching on the Environmental Accounting Project's
website: www.epa.gov/opptintr/acctg.
^— EPA's Network Membership and Correction Form: (April 1997) Use this form to join EPA's
network or to correct an existing entry. It also allows you to share environmental accounting
initiatives that you have underway. Network members receive periodic updates on EPA's
Environmental Accounting Project activities. (2 pages)
INDUSTRY-SPECIFIC REPORTS, RESOURCES, AND TOOLS
& Applying Environmental Accounting to Electroplating Operations: An In-Bepth Analysis
(May 1997) This report presents researchflndings regarding the implementation of environmental
accounting practices in the electroplating industry, including information on the types and
magnitude of environmental costs this industry incurs, • the feasibility of improving the tracking
each of these costs, recommendations for investigating\these environmental cost structures, and
conclusions regarding the potential for wider adoption and application of environmental
accounting concepts in this industry. (EPA742-R-97-003, 55 pages)
**" Environmental Cost Accounting for Chemical and Oil Companies: A Benchmarking Study
(June 1997) This report summarizes an environmental cost accounting benchmarking study of
five major U. S. and Mexican companies that are developing environmental accounting systems.
The purpose of this study was to allow the company participants to discuss the form and functions
* of their environmental accounting systems and the uses for the cost information yielded by such
systems. This study was undertaken by the University of Houston's Institute for Corporate
Environmental Management in partnership with the Business Council for Sustainable
Development - Gulf of Mexico. (EPA-742-R-97-004, 60 pages)
^ Environmental Accounting Case Studies: Full Cost Accounting for Decision Making at
Ontario Hydro (May 1996) This case study offers a comprehensive account of one public
utility's efforts to account for internal and external environmental costs. Useful data for other
companies use is included, such as external cost estimates for fossil fuel and nuclear energy
production, methods for estimating internal and external costs, and methods for incorporating
environmental accounting concepts into planning and decision-making, (EPA 742-R-95-004,100
pages)
List updated February 2000. i
z3- Item available through the Environmental Accounting Project's website: www.epa.gov/opptintr/acctg Page 3
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si- Environmental Accounting Case Studies: Green Accounting at AT&T (September 1995)
This case study reports AT&T's developing position on "Green Accounting " as defined by AT&T
as of July 1995. It outlines actions AT&T has taken to implement'environmental accounting and
includes their Green Accounting Glossary and excerpts from their Green Activity Matrix. (EPA
742-R-95-003, 55 pages)
Total Cost Assessment: Accelerating Industrial Pollution Prevention through Innovative
Project Financial Analysis, with applications to the Pulp and Paper Industry (May 1992)
and Executive Summary (1993). This report applies a total cost assessment (TCA) method to
analysis of several actual investments in the pulp and paper industry. It also reviews several
TCA methods. (EPA 742-E-98-005, 170 pages)
OTHER REPORTS, RESOURCES, AND TOOLS
& Valuing Potential Environmental Liabilities for Managerial Decision-Making: A Review of
Available Techniques (December 1996) This report describes publicly available approaches
and tools that have been developed specifically for estimating the monetary value of potential,
preventable environmental liability costs. (EPA 742-R-96-003, 114 pages)
& Searching for the Profit in Pollution Prevention: Case Studies in the Corporate Evaluation
of Environmental Opportunities (April 1998) This paper, written by James Boyd of Resources
for the Future, presents three case studies on the decision-making processes surrounding
pollution prevention investments at three large chemical manufacturing organizations: Dow,
Monsanto, andDupont. The case studies illuminate significant challengesfacing P2 -including
technical difficulties, marketing challenges, and regulatory barriers - that may need to be
studied and addressed by policy makers and industry alike. (EPA742-R-98-005, 59 pages)
\ \ "Wu
&__ Environmental Accounting Resource Listing (March 1996) This document describes non-EPA
publications or information sources on environmental accounting. (EPA 742-B-96-001,9 pages)
& Environmental Cost Accounting for Capital Budgeting: A Benchmark Survey of
Management Accountants (September 1995) This study examines the manner and extent to
which the nation's manufacturing firms consider environmental costs in their routine capital
budgeting processes, especially in the context of evaluating potential environmental investments.
(EPA742-R-95-005, 81 pages)
s3- Incorporating Environmental Costs and Considerations into Decision-making: Review of
Available Tools and Software (September 1995) This study by Research Triangle Institute
documents commercially available "project management software systems" and evaluates the
extent to which environmental information, including costs, is incorporated into each system.
(EPA 742-R-95-002, 300 pages) NOTE: THIS DOCUMENT IS NO LONGER AVAILABLE IN PRINTED
FORMAT. IT CAN BE DOWNLOADED FROM THE ENVIRONMENTAL ACCOUNTING PROJECT'S
WEBSITE.
Stakeholders' Action Agenda: A Report of the Workshop on Accounting and Capital
Budgeting for Environmental Costs (May 1994) The Action Agenda summarizes the workshop
and presents the recommendations of the workshop attendees for the steps key stakeholder groups
can take to promote improved environmental accounting. (EPA 742-R-94-003, 76 pages)
List updated February 2000.
si- Item available through the Environmental Accounting Project's website: www.epa.gov/opptinlr/acctg
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Pollution Prevention Case Studies: Summary of Economic Data (by SIC Codes) and
Abstracts of Sources (January 1994) (~Ej,?£ 742-E-98-004, 70 pages)
This package contains the following two documents:
Summary of Pollution Prevention Case Studies with Economic Data (by SIC Codes) (January
1994) This document provides financial information on the costs and benefits of over 200
pollution prevention projects that have been undertaken by a variety of U. S. companies.
Abstracts of Pollution Prevention Case Study Sources (January 1994) Identifies sources of
pollution prevention case studies such as reports, studies, books, and the Pollution Prevention
Information Clearinghouse. Each abstract contains contacts, availability, and cost information.
Serves as a reference guide for cases listed in the "Summary of Pollution Prevention Case Studies
with Economic Data " (listed directly above)
P2/FINANCE Version 3.0, Pollution Prevention: Financial Analysis Cost Evaluation
Spreadsheet Software Application (December 1996) This is a spreadsheet system for
conducting financial evaluations of current and potential investments. P2/FINANCE differs from
conventional capital budgeting tools because it expressly addresses traditional obstacles to the
financial justification of pollution prevention (P2) investments. Specifically, it expands the cost
and savings inventory to include indirect and less tangible environmental costs, and uses
profitability^ indicators and time horizons that capture the longer-term savings typical of pollution
prevention investments. It runs with either Lotus 1-2-3 Version 3. 4a for DOS or Microsoft Excel
Version 5. Of or Windows. (EPA 742-C-96-00 1/002) : •
If you are interested in receiving a User's Guide, please specify whether you prefer:
A User's Guide written for P2/FINANCE programmed in
_ Lotus 1-2-3 Version 3.4a for DOS (EPA 742-B-96-007), or
_ Microsoft Excel 5.0 for Windows (EPA 742-B-96-008)
P2/FINANCE was developed and is copyrighted by the Tellus Institute. Tellus, in part supported
by EPA's Design for the Environment program, developed versions ofP2/FINANCE tailored to
specific industries, including the screen printing, lithographic printing, flexographic printing,
metal finishing, and printed wiring board manufacturing industries. For information on the
availability of these versions contact the Tellus Institute: 11 Arlington Street, Boston, MA 02116-
3411. Telephone: (617) 266-5400. . Fax: (617) 266-8303. E-mail: tcatools@tellus.org.
Descriptions of these versions are also available via Tellus' website: www.tellus.org.
Pollution Prevention Benefits Manual (October 1989) This is a guide developed by EPA to
assist users in estimating environmental costs in investment choices. (EPA 230-R-89-100, 100+
pages) -
PPIC is staffed by GCI under contract by EPA.
List updated February 2000.
•fr Item available through the Environmental Accounting Project's website: www.epa.gov/opptintr/acctg Page 5
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EPA ENVIRONMENTAL ACCOUNTING PRODUCTS AVAILABLE FROM OTHER SOURCES:
The following three documents were developed by EPA's Office of Solid Waste and focus on issues
related to municipal solid waste. They are available free-of-charge from the EPA RCRA Hotline at
800-424-9346 or, for the hearing impaired, at TDD 800-553-7672. In the Washington, D.C. area call
(703) 412-9810 or TDD (703) 412-3323. They can also be obtained via EPA's Web Site on Full Cost
Accounting for Municipal Solid Waste at http://www.epa.gov/fullcost.
Full Cost Accounting for Municipal Solid Waste; A Handbook (September 1997)
Tlie Handbook describes the key concepts and benefits of full cost accounting (FCA) and can help
communities learn how other communities have used it. It explains many of the financial terms used in FCA
and the specific costs that are considered. While the handbook is not a step-by-step "how-to" document,
it does describe the steps involved with implementing fall cost accounting for solid waste management. It
is a comprehensive overview and a valuable resource for local governments. (EPA 530-R-95-041, 70
pages)
Making Solid (Waste) Decisions with Full Cost Accounting (June 1996)
Tills primer is an abbreviated version of the Handbook (listed immediately above). It describes FCA
concepts summarizes its benefits and uses, and presents implementation challenges. In addition, the
document provides snapshot examples of five communities that are using FCA and the benefits they have
realized. The primer also explains the connection between FCA, enterprise funds, and pay-as-you-throw
programs. (EPA530-K-96-001, 16 pages)
Full Cost Accounting Resource Guide (August 1996)
This is an annotated bibliography of resources available on FCA. It includes journal articles;'federal,
state, and local government documents; and contact people in communities that are implementing FCA.
(EPA530-R-95-077, 24 pages)
The following document is available for a minimal fee from the National Technical
Information Service (NTIS), 5285 Port Royal Road, Springfield, VA 22161;(703) 487-4650.
si-Workshop Proceedings: Accounting and Capital Budgeting for Environmental Costs Workshop,
December 5-7,1993 (May 1994) .
Contains presentations, handouts, issue papers, and summarized and detailed findings of the first national
workshop on this subject. (EPA 742-R-94-002, 254 pages) (NTIS accession number: PB96-127170)
UNIVERSITY CURRICULA AND RESOURCES
EPA's Office of Pollution Prevention and Toxics has supported the National Pollution Prevention Center
(NPPC) for Higher Education at the University of Michigan in developing educational materials for
university instructors. NPPC publishes a complete environmental accounting compendium. For further
information or to obtain the compendium, contact: NPPC, University of Michigan School of Natural
Resources and Environment, 430 E. University, Ann Arbor, MI 48109-1115. Phone: (734) 764-1412.
E-mail: nppc@umich.edu. Website: http://www.umich.edu/~nppcpub/resources.
List updated February 2000. ,
zfr Item available through the Environmental Accounting Project's website: www.epa.gov/opptiritr/acctg rage O
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