ABSTRACT
This chapter presents the findings and results of an eighteen-month investigation into the application of environmental accounting practices at 24 electroplating facilities. Environmental accounting has a role in facilitating this understanding, supporting better project analysis and prompting more implementation. The accuracy of waste management costs is difficult to ascertain. It is doubtful that these costs could be readily audited, since waste management relies heavily on a labour component that would in turn rely on individuals differentiating their activities. Applicable indirect labour elements in electroplating include maintenance and medical surveillance. Labour costs are often major components of 'hidden' environmental management costs. Both direct and indirect labour are captured on the general ledger and subsequent statements as aggregated costs. Linking environmental management costs to ongoing improvement needs proved to be another useful way of generating facility interest in pollution prevention.
