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

Tobias Viere, Stefan Schaltegger, Jan von Enden


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


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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