Environmental Management Accounting (EMA) Case Studies in Honduras – an Integrated UNIDO Project

Abstract

This article describes the outline and main first results of the UNIDO TEST (Transfer of 
Proven Practices for Environmentally Sound Technologies) program, which uses Environ
mental Management Accounting (EMA) for setting the baseline for calculating savings 
achieved by the Cleaner Production approach. The project focuses on the Rio Blanco basin in 
North Western Honduras and applies an integrated approach for improving industrial water 
management, pollution reduction and productivity.