EP.A 742393004
O
PREVENTION
Environmental Accounting Products
Available From the
U.S. Environmental Protection Agency (EPA)
The following environmental accounting products are available ffee-of-charge from EPA's Pollution
Prevention Information Clearinghouse (PPIC). Products marked with ft 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 the list below. Please limit your
- request to a total of 10 items and allow 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@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 (September 1997)
Overview of Environmental Accounting Project background and activities.
& Ah Introduction to Environmental Accounting As a Business Management Tool: Key
Concepts, and Terms (June 1995) This paper presents an overview of environmental
accounting for those unfamiliar with 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 August 1998. . . , ' , .
Saltern available through the Environmental Accounting Project's website: www.epa.gov/opptintr/acctg
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Environmental Accounting and EMSs (Published in Pollution Prevention Review, 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 ac-ceptance 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. (EPA600-R-93-
059, 39 pages)
Environmental Cost Accounting and Capital Budgeting: Videotape Seminar and Handouts
(July 1995) This 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; also 134 pages of handouts)
Environmental Cost Accounting and Capital Budgeting for Small to Midsized
Manufacturers: Videotape Seminar and Handouts (December 1995) This 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; also 78 pages of
handouts)
EPA'S EPfVTRONMENTAL ACCOUNTING NETWORK
& 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 ^nd 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. . ,
List updated August 1998.
& Item available through the Environmental Accounting Project's website: www.epa.gov/opptintr/acctg ' Page 2
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sfr; 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 underlay,. Network members receive periodic updates on
,EPA'^'Environmental Accounting Project activities. (2 pages) .
INDUSTRY-SPECIFIC REPORTS, RESOURCES, AND TOOLS
&___ Applying Environmental Accounting to Electroplating Operations: An In-Depth Analysis
(May 1997) This report presents research findings regarding the implementation o/v
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 o£ '.
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 dccount 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-QQ4,.
100 pages)
#_.__:Environmental Accounting'Case Studies: Green Accounting at AT&T (September 1995)
This case study reports AT&T's developing position oh "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)
This report applies a total cost assessment (TCA) method to analysis of several actual
investments in the pulpand paper industry. .It also reviews several TCA methods. (EPA 142-E-
98-005, 168 pages) ! ' . - .
List updated August 1998. . . _,
'.-A- Item available.through-the Environmental Accounting Project's website: wvw.epa.gov/opptintr/acctg Page 3
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OTHER REPORTS, RESOURCES, AND TOOLS
j> Valuing Potential Environmental Liabilities for Managerial Decision-Making: A Review of
Available Techniques (December 1996) This'report describes publicly available approaches
'and to'ols 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, and Dupont. The case studies illuminate significant challenges
facing 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)
& 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)
sj- 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)
si- Incorporating Environmental Costs and Considerations into Decision-making: Review of
Available Tools and Software (September 1995) This study 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 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)
Pollution Prevention Case Studies:.Summary of Economic Data (by SIC Codes) and
Abstracts of Sources (January 1994) (EPA 742-E-98-004, 70 pages)
"
This package contains the following two documents: . .
Summary of Pollution Prevention Case Strfdies 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
List updated August 1998. '
,d-Item available through the Environmental Accounting Project's website: www.epa.gov/opptintr/acctg , Page 4
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pollution prevention case studies such as repo'rts,: 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, Eollution Prevention Financial Analysis £ost 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 thai 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 5.0 for Windows.
(EPA 742-C-96-001/002) ' . .
' If you are interestedin receivinga P2/FINANCE User's Guide, please specify whether you prefer:
1) 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) .
s ''' '''.'
2) a User's Guide that is ,
, printed and bound, or . ,
on a diskette. '.',.". . '
(The User's Guides are written in Word 6.0 for Windows and are approximately 170 pages in
length.) '.,'' ' ' ' ' ':
P2/FINANCEwas developedand is copyrightedby the Tellus Institute. Tellus, supportedby EPA's
Design for the Environment program, is developing versions ofP2/FINANCE tailored to specific
industries, including the screen printing, lithographic printing, flexographic\printing, metal
finishing, and printed wiring board manufacturing industries. The screen printing version is
already available. For further information on the availability of these versions of P2/FINANCE,
contactthe Tellus Institute: 11 Arlington Street,^Boston, MA 02116-3411. Telephone: (617)266-
5400: Fax:(617)266-8303. E-mail: tcatools@tellus.com. Descriptions of these versions are also
available via Tellus'website: www.tellus.com.
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 August 1998. ' , . - ,
& 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/fuUcost.
Full Cost Accounting for Municipal Solid Waste: A Handbook (September 1997)
The 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 full 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)
This 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.
& 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.
List updated August 1998. ' .
Sl-.Item available through the .Environmental Accounting Project's website: www.epa.gov/opptintr/acctg Page 6
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