Finding the cash flows in the profit-pollution nexus: petroleum refineries in Canada

Vanessa Magness, Marzieh Sabetjoo, Aziz Guergachi and Muhammad Khalid Gill

International Journal of Critical Accounting, 2010, vol. 2, issue 3, 267-288

Abstract: This study builds on earlier work in the oil and gas industry that observed a negative relationship between pollution and profit. We argue that new technology lowers the cost of clean operations, and that a reduction in waste-emission enhances revenue streams and reduces the cost of waste treatment.

Keywords: environmental performance; financial performance; resource-based theory; oil and gas industry; critical accounting; profit-pollution nexus; petroleum refineries; Canada; environmental pollution; waste emission; revenue streams; waste treatment; wastewater treatment; environmental accounting. (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:2:y:2010:i:3:p:267-288

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