- EPA/742/.F-97/006
Environmental Accounting Products
Available From the
U.S. Environmental Protection Agency (EPA)
PREVENTION
The following environmental accounting, products are available free-of-charge from EPA s
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 the list below. Please limit your
request to a total of 10 iiems.and allow 3 weeks for delivery, Mail; call, or fax requests to the^ , ^
following addresses or numbers: . '< , > ::: , " '-" / ..
PPTC Reference aitd Referral:
(202) 260-1023 V,
PPTC Fax Line: ;f
(202)260-4659 :!' \:
PPIC on Internets:
Pollution Prevention
Information Clearinghouse
OPPT Library Room NEB606
401 M Street, SW (7407)
Washington, DC 20460
If you will be mailing or.faxing your request to PPIC, please complete the following lines:
Name : ' Telephoned. ,
Address
OVERVIEWS OF^ENVIRONMENTAL ACCOUNTING
Environmental AccountingProjeGt Quick Reference Fact Sheet (September 1997)
~0verview of Environmental Accounting Project background and activities.
& An Introduction to Environmental Accounting As a Business Management Tool (June 1995)
fhiwaper presents an overview of environmental accounting for those unfamiliar with environmental
accounting. It describes Wnat environmental accounting is, why it is ^^'^^^^ Dages>
application options, and presents key concepts, definitions, and issues. (EPA 742-R-95-001, 66 pages)
List updated January 1998- : , - -
25- Item available through the Environmental Accounting Project's website: www.epa.gov/opptintr/acctg
Page 1
-------
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 acceptance and the long-term
sitstainability 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.(EPA6QO-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 744-B-96-001, 245 minutes; also 134 pages of handouts)
lEnvironmental 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 744-B-96-002, 165 minutes; also 78 pages of handouts)
EPA'S ENVIRONMENTAL ACCOUNTING NETWORK
& . ' ' *
si- 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. Ah 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 January 1998. '.
Saltern available through the Environmental Accounting Project's website: www.fpa.gov/opptintr/acctg
Page 2
-------
3- 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'sEnvironmentalAccounting'Project activities. (2 pages)
INDUSTRY-SPECIFIC REPORTS, RESOURCES, AND TOOLS
"'#_ _Applying Environmental Accounting to Electroplating .Operations: An In-Depth
Analysis (May 1997) '
ms report presents research findings 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) . . ". V ' '. .
#__Environmental Cost Accounting for Chemical and Oil Companies! A Benchmarking
Study (June 1997) ' . ' .
This report summarizes an environmental cost accounting benchmarking-study of jive major C/.i. and
Mexican companies that are currently developing environmental accounting systems. The purpose of
this study was to. allow the company participants to discuss the form and functions of the environmental
accounting systems that they are using and the uses for the cost information yielded by such
systems.(EPA.-742-R-97- ; ;; ' .'
.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
pulp and paper industry. It also reviews several TCA methods. (EPA 60G-R-92-002, 168 pages)
List updated January 1998.
zJ- Item available through the Environmental Accounting Project's website: www.epa.gov/opptintr/acctg
-------
OTHER REPORTS, RESOURCES, AiND TOOLS
^__Valuing Potential Environmental Liabilities for Managerial Decision-Making: A Review of
Available Techniques (December 1996)
Tins 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)
5> 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)
jj- 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), .
Stakeholders' Action Agenda: A Report of the Workshop on Accounting and Capital
Budgeting for Environmental Costs (May 1994)
Tlie 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)
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 below). (EPA 742-B-94-001, 19 pages)
Summary of Pollution Prevention Case Studies with Economic Data (by SIC Codes)
. (January 1994) . ' . -.''-' .
This document provides financial information in a spreadsheet format on the costs and benefits of over-
200 pollution prevention projects that have been undertaken by a variety of U.S. companies.
(EPA 742-S-94-001, 51 pages)
List updated January 1998. ' DA
& Item available through the Environmental Accounting Project's website: www.epa.gov/opptintr/acctg Page 4
-------
P2/FINANCE Version 3.0, Pollution Prevention Fiaancial 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 5.0 for Windows. (EPA 742-C-96-00 1/002) :,
If you are interested in receiving a 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)
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/FINANCE was developed and is copy righted by the Tellus Institute. Tellus, supported by EPA's
Design for the Environment program, is developing versions of P2/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, contact the 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, 100-4- pages)
PPIC is staffed by GCI under contract by EPA
List updated January 1998. - .
& Item available through the Environmental Accounting Project's website: www.epa.gov/opptintr/acctg Page 5
-------
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 leam 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)
Tliis 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-Q77, 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 supported the National Pollution Prevention Center
(NPPC) for Higher Education at the University of Michigan in developing educational materials for
university instructors. NPPC has published a complete environmental accounting compendium that is
available for a small fee (to cover photocopying and postage). 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: (313) 764-1412.. E-mail: nppc@umich:edu.
Descriptions of all NPPC materials are also available through NPPC's website:
http://www.umich.edu/~nppcpub.
List updated January 1998. .
si- Item available through the Environmental Accounting Project's website: www.epa.gov/opptintr/acctg Fage 0
------- |