Environmental Management Accounting
Martin Bennett,
Stefan Schaltegger and
Dimitar Zvezdov
Chapter 3 in Review of Management Accounting Research, 2011, pp 53-84 from Palgrave Macmillan
Abstract:
Abstract Environment and sustainability are relatively new issues for business1 and even as recently as 20 years ago these terms were rarely if ever used in their present meaning. However, they are now recognized as pressing and urgent issues for humanity generally, perhaps the single most important issue of this generation.2 This can affect business in a number of different ways, in particular, through government policies and stakeholder pressures; especially, in recent years there has been strong public and political pressure on business generally to mitigate its impacts on climate change through carbon emissions. There is also a growing recognition that since at least some degree of significant environmental change is now unavoidable, it is prudent for businesses to try to anticipate this as far as possible and to adapt to its likely effects. More positively, some businesses have seen a chance to create new business opportunities and to improve economic performance through a proactive approach.
Keywords: Life Cycle Inventory; Life Cycle Cost; Clean Production; Global Reporting Initiative; Environmental Management System (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-35327-5_3
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DOI: 10.1057/9780230353275_3
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