Improving environmental management accounting in companies with the introduction of environmental data warehouse systems


Companies offer products and services in order to earn money. Yet, such processes always have negative side effects towards the environment which often times are not sustainable. One example is the consumption of resources on a level higher than the natural regeneration rate. In order to increase efficient resource handling within environmental management accounting of companies, we propose the introduction of environmental data warehouse systems.

Management accounting is an established tool for supporting planning, coordination, and control within the management of a company. In the area of corporate environmental issues, management accounting is used for analyzing, planning, and evaluating environmental impacts including material and energy consumption, as well as defining counter measures and consolidating strategic goals.

Data warehouse systems are secondary data bases that extract data from a number of heterogeneous operative systems, transform and integrate these data and provide the result for the purpose of analyzing and reporting, mainly In terms of business intelligence. And that can present an approach to extend such systems by introducing environmental indicators at all stages within the process. This includes adding various environmental information sources for the extraction process and defining rules and constraints for the transformation step in order to gain environmental relevant data for management reports.

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