Strategic Direction in a Competitive Environment

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EHS Metrics & Accounting for Sustainability


Metric Stakeholder Mapping™ is a proprietary methodology CE uses to map internal, company metrics against those tracked by external stakeholders (e.g., regulatory authorities, environmental activists, and Non Government Organizations [NGOs]) and those under current development by various organizations (e.g., trade associations, professional societies, academics, government agencies, and NGOs).  It is not what companies have traditionally tracked that matters, it is what stakeholders will track and what government agencies will regulate that really matters.  That is the basis for CE's  Metric Stakeholder Mapping™ process.

  • Developed an environmental performance indicator system for executive business management in a major multinational.

  • Mapped (Stakeholders to Company) social responsibility metrics for a major resources company.

  • Developed the first practical handbook for environmental accounting - Financial Analysis of Waste Management Alternatives - sold commercially starting in 1987.This pioneering document continues to be referenced in the latest publications on environmental management accounting such as Environmental Management in Organizations: The Role of Management Accounting by the International Federation of Accountants in 1998.

  • Written numerous articles on environmental accounting and metrics, including a chapter in a textbook published by John Wiley & Sons in 1999.

  • Initiated changes in the accounting procedures in a large utility to employ activity based accounting principles to capture environmental expenditures.

  • Completed a number of consulting projects with major corporations on metrics development for performance tracking and sustainable development.


  • Pollution Prevention Pays: Myth or Bottom-line Reality?, Southern California Gas Company Pollution Prevention 2000 workshop, Los Angeles, CA, August 7, 1998.

  • Environmental Accounting,  Arizona State College of Business, Arizona State University, Tempe, AZ, November 27, 1995.

  • Accounting and Financial Strategies for Environmental Program Success, Management Strategies in Industrial Pollution Conference, Phoenix, AZ, December 1-2, 1993.

  • Competitive Forces, Electric Utility Cost Group Members and Prospective Members, (EUCG), Scottsdale, AZ, March 17, 1993.

  • Finanzielle Analyse Technischer Losungen im Umweltschutz bei General Electric, Sponsored by the Austrian Association for Clean Technologies, Vienna, Austria, May 24, 1989.

  • Full Cost Accounting for Waste Minimization, Waste Reduction Conference, New Jersey Department of Environmental Protection, May 10, 1989.

Related Publications (Since 1995)

  • Measuring Up - Moving Beyond Environmental Metrics Based on Benchmarking and Reporting Standards, EM Magazine, November 2008.
  • Identifying Metrics with Strategic Business Impact - Step one: Understand the difference between financial and managerial accounting, Environmental Protection, April 2005.
  • Where's The Real Value? Searching for environmental value that matters to executives, Environmental Protection, May 2003, Pages 16-19.
  • The Value Chase - With the economic slump, the pressure is on  to increase performance and demonstrate value to business management, Environmental Protection, July 2001, Pages 42-46.
  • Metrics Will Matter, EM Magazine, August 2000.
  • Follow the Money - Putting the E in Enterprise Resource Planning Systems, co-authored with Cindy Moeckel, Arizona State University , Tempe , Arizona , EM Magazine, January 2000, Pages 7-11.
  • Environmental Accounting for Competitive Advantage, Chapter 6, Environmental Management and Business Strategy: Leadership Skills for the 21st Century, Co-authored with Ann Rappaport of Tufts University, John Wiley & Sons, ISBN 0-471-16972-2, October 1998.
  • Greening of the CFO: Recent Practice and Emerging Trends, Co-authored with Ann Rappaport of Tufts University, Corporate Environmental Strategy, Vol. 2, No. 4, PRI Publishing, Metuchen, N.J., Spring 1995, pages 5-13.

Advisory Activities

  • Environmental Protection Agency (EPA), Accounting and Capital Budgeting Focus Group, Washington, DC, 1993 - 1997.

  • International Environmental Management Clearinghouse, Program Advisor to the Management Institute for Environment and Business, Arlington, VA, 1990-1991.

  • World Resources Institute, Advisor on Environmental Accounting for the Technology and the Environment Program, Washington, DC, 1991.

  • Full-Cost Accounting Advisory Group, Coordinated by the Tellus Institute, Boston, MA, 1990-1991.

If you would like additional information, please complete the feedback form or contact:

Richard MacLean & Associates, LLC
350 Hidden Valley Drive
Prescott, AZ 86303-5384
928-777-9212 phone
480-227-7079 cell

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This Site Updated: 8/15/2018