ISO 14000 Green Accounting Standards, Practices, and Cases
David M. Boje
October 23, 1999
What is ISO 14000?  
How does ISO 14000 differ from other standards? (source, click here). Global environmental management standards allow organizations to incorporate their environmental efforts towards a common goal - sustainable development. However, this goal is being accomplished with different results by Functionalist and Green Environmental Accounting (EA) approaches to ISO14000 certification and monitoring.

In functionalist accounting, the traditional motivator for implementing environmental accounting (EA) was Traditionally, the to avoid the costs of regualatory enforcement or to create the public image of environmental behavior to attract customers and investors with surrogate behaviors. However, recently some of the functionalist accounting firms are attempting to convince companies that costs can be lowered in material waste and selling off reclaimed materials. There are a growing number of countries and states within the U.S. that require environmental reports as part of the annual financial report to investors. Functionalist Accounting specialists list these types of benefits of ISO14000:
Benefits are many, including:

The Green EA movement is aimed at broader issues, such as implementing sustainable business practice in order to conserve natural resources for future generations. Consumers and investors are also boycotting companies that engage in no Green practices and stage Greenwash campaigns that make them appear Green when they are not. Increasingly environmentally responsible companies are implementing environmental audits as part of their attempts to adopt ISO14000 standandards and practices. Other Frequently Asked Questions (FAQ - Press Here). For Example: How are Standards Developed?
ISO standards are developed according to the following principles:

          Consensus

          Voluntary How it all started? According to ISO-Switerland,

     International standardization began in the electrotechnical field: the
     International Electrotechnical Commission (IEC) was created in 1906.
     Pioneering work in other fields was carried out by the International
     Federation of the National Standardizing Associations (ISA), which was
     set up in 1926. The emphasis within ISA was laid heavily on mechanical
     engineering.

     ISA's activities ceased in 1942, owing to the Second World War.
     Following a meeting in London in 1946, delegates from 25 countries
     decided to create a new international organization "the object of which
     would be to facilitate the international coordination and unification of
     industrial standards". The new organization, ISO, began to function
     officially on 23 February 1947.
 

  WHAT IS EMS? Environmental Management System What is a GAP Analysis?
Mini Gap Analysis is a computer form you can fill out and score on line to get a sense of GAP Analaysis (press here).
ISO 14000 Case Studies
1. CASE STUDY:  ISO 14000 BENEFITS MORE THAN THE BOTTOM LINE  by EnSafe, Inc,  Phillip Wood, Manager, Compliance Services, Steve Rowley, CHMM, Senior Environmental Scientist and Harry Kemp, Project Manager References
Label, Wayne A. and Wilbur Priester 1997 "Expanding Your Role in ISO 9000"  (press here) CPA Online