1.6. Insurance for environmental liabilities
¨ Insurance against the risk of accidents during transportation of hazardous goods
and waste
1.7. Provisions for clean-up costs, remediation, etc.
¨ Provisions for neglected overburden removal in mining
¨ Provisions for waste removal and recycling obligations
¨ Provisions for adaptation of end-of-pipe plants to state-of-the-art technologies
2. Prevention and environmental management
2.1. External services for environmental management
¨ Legal aid and external consultancy in the areaof waste management
¨ Costs for training, literature and information materials, etc.
2.2. Personnel for general environmental management activities
¨ Meetings of the management committee, departmental managers, other
employees and the environmental team reporting related environmental issues
¨ Continual or occasional control measures, internal audits
¨ Waste-related administration processes, announcements and inquiries
¨ Internal and external education and training, including travel costs
¨ Product design costs to change design to reduce waste
¨ Planning costs for process changes that reduce waste
¨ Emergency response planning and training with regard to hazardous substances
2.3. Research and Development
¨ Research, development and trailing costs for waste prevention measures
2.4. Extra expenditure for cleaner technologies
¨ Additional costs in comparison to state-of-the-art technologies in regard to
special waste prevention processes
2.5. Other environmental management costs
3. Material purchase value of non-product output
3.1. Raw materials
¨ Material purchase value of raw materials ending up in waste
3.2. Packaging
¨ Material purchase value of packaging materials ending up in waste