UNIV.-DOZ. MAG.DR. CHRISTINE MARIA
JASCH
German Version
Christine Jasch was founder and director of the Vienna Institute for Environmental Management and Economics, IÖW. She studied Political Economy, Business Administration and Agriculture and worked as independent Tax Advisor and Certified Public Accountant as well as accredited lead verifier under EMAS and ISO 14001, for GRI Sustainability Reports and under the Austrian CO2 emission trading scheme. Working areas include environmental performance evaluation and sustainability indicators, integrated management systems, environmental and sustainability accounting, sustainability reporting, sustainable product service systems and socially responsible investing.
In 1999, she habilitated (qualification for professorship) in Environmental Management and Economics at the Austrian University for Agriculture. Lecturing engagements exist or existed in addition with University Klagenfurt, FH Wiener Neustadt/Campus Wieselburg, FH Kufstein, FH Technicum Vienna and University/FH Krems.
- She is Austrian delegate to ISO TC 207 Environmental Management since 1993 and was chairperson at the equivalent mirror group at the Austrian Standardisation Body. She was registered lead verifier under the EMAS regulation including ISO 14001 in Austria in December 1995. Till 2020 she has audited environmental and sustainability reports for clients in Austria, Switzerland and Germany. She has worked with GRI, the Global Reporting Initiative, from the very beginning, contributing via the environmental and economic indicator groups and via the accounting bodies.
- She was Austrian delegate to the Sustainability Working Group of the „Federation des Experts Comptables Européens (FEE) in Brussels from 1994–2021 and chaired the mirror body at the Austrian chamber of certified accountants and auditors. For the Austrian chamber of accountants and auditors from 1999–2018 she annually organized the Austrian Environmental and Sustainability Reporting Award.
- Since 1993 she is member in the scientific board of the ecofund ÖKOVISION and chaired the ethical board of the WWF ESPA Environment and Climate funds. From 2010–2016 she chaired the jury of the ethical board of ÖGUT for the certification of Austrian dismissal and pension funds according to their sustainability portfolio.
Form 2000–2006 she was member of the United Nations Working Group on Environmental Management Accounting. For them she wrote a book on principles and procedures for environmental management accounting, which was the basis for her later work on the IFAC Guidance document on environmental management accounting, released in 2005. UNIDO is using this approach to combine it with Cleaner Technologies and Environmental Management Systems and thus establish arguments and a baseline for environmental protection and related cost savings by improved ressource efficiency.
In Austria the national law for the implementation of the EU emission trading scheme requested a separately qualified accounting expert for data monitoring in the audit team, in addition to a process engineer and a chemist. Mrs. Jasch has qualified as such in 2005 and worked till 2018 on CO2 audits with TÜV Austria.
On April 2008 she was voted into the board of directors of oekostrom AG and served there till 2013. 2010–2020 she was in charge of auditing of sustainability reprots and emvironmental management systems for Ernst & Young, Climate Change and Sustainability Services, Vienna.
For information on the several research projects please have a look at www.ioew.at. A full list of publications and lectures are available in separate files.
Selected recent publications:
- Jasch C., Environmental Management Accounting: Comparing and Linking Requirements at Micro and Macro Levels - A Practitioner's View, in Environmental Management Accounting and Supply Chain Management, Springer, 2011
- Sammer K., Hasenhüttl S., Jasch C., Wokaun F., Integration von Aspekten des Nachhaltigen Investments in das Schulungsprogramm eines ausgewählten Finanzdienstleisters, Bmvit Schriftenreihe 05/2011, Wien
- Wimmer W., Huber M., Novotny C., Pinter, L, Jasch C., Institut für Konstriktionswissenschaften und Technische Logistik, Sustainable Product Report Austria, 2009, Entwicklung von Kriterien zur Quantifizierung ökonomischer und sozialer Auswirkungen von Produkten, Wien, Jänner 2010
- Jasch Ch., EMA Micro Makro Link, Berichte aus Energie- und Umweltforschung, BM VIT 29/2010
- Pernkopf T., Jasch C., Weber L., Leitfaden für die Erstellung von Nachhaltigkeitsberichten in KMUs, abgestimmt mit den Kriterien der Gloabl Reporting Initiative, Amt der NÖ Landesregierung, Bundesministerium für Land- und Forstwirtschaft, Umwelt- und Wasserwirtschaft, Bundesministerium für Wirtschaft, Familie und Jugend, Wirtschaftskammer Österreich, Wirtschaftskammer NÖ, Jänner 2010
- Jasch C., Ayres D., Bernaudat L., Environmental Management Accounting (EMA) Case Studies in Honduras – an integrated UNIDO Project, ISEA Issues in Social and Environmental Accounting, Vol. 4 No 2, December 2010, p 89 – 103, Solo, Indonesia
- Jasch C., UNIDO, MED-TEST, Transfer of Environmental Sound Technology in the South Mediteranean Region, Performing Environmental Management (EMA) and Material Flow Cost Accounting (MFCA) in SMEs, Unido, Vienna, 2009
- C. Jasch, Institut für Ökologische Wirtschaftsforschung, Vienna, Austria, Environmental and Material Flow Cost Accounting - Principles and Procedures, (Eco-Efficiency in Industry and Science, Vol. 25), Springer, Heidelberg, New York, 2009
- UNIDO, Institute for environmental management and economics, C. Jasch, Funding options for SMEs to finance Cleaner Productions projects and environmentally sound investment options, Vienna, 2009 http://www.unido.org/index.php?id=o5134
- S. Schaltegger, Leuphana Universität Lüneburg, Germany; M. Bennett, University of Gloucestershire, Business School, Cheltenham, UK; R.L. Burritt, University of South Australia, Adelaide SA, Australia; C. Jasch, Institut für Ökologische Wirtschaftsforschung, Vienna, Austria (Eds.), Environmental Management Accounting for Cleaner Production (Eco-Efficiency in Industry and Science, Vol. 24), Springer, Heidelberg, New York, 2008
- Jurgis Kozimieras Staniskis, Zaneta Stasiskiene, Christine Jasch, Cleaner Technologies – Environmental Management Accounting, Investment Appraisal and Financing, Nova Science Publishers, New York, 2008
- Halme M., Hrauda G., Jasch C., Kortmann J., Jonuschat H., Scharp M., Velte D., Trindada P. Sustainable consumer services: Business solutions for household markets, London, Earthscan, 2008
- F. Hinterberger, E.Burger, C.Jasch et al, PDL Strategien – Erarbeitung von bedarfsfeld- und branchenspezifischen Strategien zur Entwicklung und Umsetzung von Produkt-Dienstleistungsinnovationen, Berichte aus Energie –und Umweltforschung, BM VIT, 47/2008
- IÖW – Institut für Ökologische Wirtschaftsforschung (Hg.) (2008): Brom, M.; Frey, B. & Jasch, C.: Leitlinie zu wesentlichen nichtfinanziellen Leistungsindikatoren, insbesondere zu Umwelt- und ArbeitnehmerInnenbelangen im Lagebericht, Wien, 2008
- UNIDO, Performing Environmental Management and Material Flow Cost Accounting (EMA & MFCA) using COMFAR; Addition to the COMFAR III Expert Tutorial and Reference Manuals (COMFAR III EMA Module), Vienna 2008, 2009
- S. Schaltegger, Leuphana Universität Lüneburg, Germany; M. Bennett, University of Gloucestershire, Business School, Cheltenham, UK; R.L. Burritt, University of South Australia, Adelaide SA, Australia; C. Jasch, Institut für Ökologische Wirtschaftsforschung, Vienna, Austria (Eds.), Environmental Management Accounting for Cleaner Production (Eco-Efficiency in Industry and Science, Vol. 24), Springer, Heidelberg, New York, 2008
- Jasch C., TRIGOS - CSR rechnet sich, Berichte aus Energie- und Umweltforschung 10/2007, BMVIT, Wien
- Jasch C., Hammerl B., Hammer M., Pamminger R., Kaltenegger I., Hinterberger F., Produkte und Dienstleistungen von morgen, Nachhaltige Innovationen für Firmen und Konsumentinnen, Band 2: Chemie, Reinigung, Maschinen, Recycling; Books on Demand, Norderstedt, 2007
- Jasch C., Hammerl B., Hammer M., Pamminger R., Kaltenegger I., Hinterberger F., Produkte und Dienstleistungen von morgen, Nachhaltige Innovationen für Firmen und Konsumentinnen, Band 1: Ernährung, Wohnen, Mobilität, Energie, Books on Demand, Norderstedt, 2006
- Haberl H., Jasch Ch., Adensam H., Gaube V., Nichtnachhaltige Trends in Österreich: Maßnahmenvorschläge zum Ressourceneinsatz, Modul 1 der Studie “Nicht-nachhaltige Trends”, Forum nachhaltiges Österreich, im Auftrag des Lebensministeriums, Social Ecology Working Papers 85, Wien, März 2006
- Jasch Ch., Savage, Deb, International Guidance Document on environmental management accounting (EMA), International Federation of Accountants, IFAC, New York 2005, www.ifac.org
- Jasch Ch., Savage, Deb, Internationale Leitlinie Umweltkostenrechnung, International Federation of Accountants, IFAC, deutsche Übersetzung im Auftrag von Bundesministerium für Verkehr, Innovation und Technik erschienen in den Berichten aus Energie- und Umweltforschung des BM VIT 44/2005
- Jasch Ch., Environmental Management Accounting, Procedures and Principles, United Nations Division for sustainable Development, Department of Economic and Social Affairs (United Nations publication, Sales No. 01.II.A.3 ) , www.un.org/esa/sustdev/estema1.htm , www.ioew.at (übersetzt in 12 Sprachen)
- Jasch Ch., Umweltrechnungswesen – Grundsätze und Vorgehensweise , Erarbeitet für die UN Division for Sustainable Development, Expertengruppe zu “Improving the Role of Government in the Promotion of Environmental Managerial Accounting” , Im Auftrag von Bundesministerium für Verkehr, Innovation und Technik, Bundesministerium für Land- und Forstwirtschaft, Umwelt und Wasser, Bundeswirtschaftskammer, Wien, Februar 2001
- Jasch Ch., Environmental management accounting (EMA) as the next step in the evolution of management accounting, Journal of Cleaner Production, Volume 14 Number 14 2006
- Jasch Ch. How to perform an environmental cost assessment in one day, Journal of Cleaner Production, Volume 14 Number 14 2006