4.21. External services for environmental management
All external Services for environment-related consultants, training, inspections, audits and Communication should be quoted here and as far as possible, allocated to the relevant environmental media. In general, though, the amounts will assigned to the column of "other be expenses as they basically cover the entire amount of company activities. It is imperative not to overestimate the environmental part of these services.
Also the costs for printing the environmental report and other communication-related activities like eco-sponsoring should be summarized under this heading. The related expenses will probably not have been systematically collected one account or cost centre but spread throughout the company and across accounts. A on year's projects quick memory session on last be and activities of the environmental team will make sure that all relevant expenditure can traced back and the allocation to expenditure items and Cost centres can be improved.