Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter

Tobias Viere, Stefan Schaltegger, Jan von Enden

Abstract


This case study discusses Environmental Management Accounting (EMA) which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply
chain.


Keywords


Environmental management accounting, coffee supply chain, eco-efficiency, supply chain management, supply chain costing, material and energy flow costing, environmental cost accounting, life cycle assessment

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DOI: http://dx.doi.org/10.22164/isea.v1i2.19

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Department of Accounting
Faculty of Economics and Business
Sebelas Maret University
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