An Integrated Package of Environmental Management Control Systems

Max L. Baker, David A. Brown and Teemu Malmi

Chapter 8 in Best Practices in Management Accounting, 2012, pp 115-129 from Palgrave Macmillan

Abstract: Abstract This chapter examines the issue of how management control systems (MCS) can be designed and used to address environmental concerns within organisations. This issue is motivated by the developing awareness of the environmental and social issues caused by industrial activity, as spawned by a scientific consensus that human activities are affecting the Earth’s climate (Oreskes, 2004), levels of biodiversity and ecosystems (Hooper et al., 2005). In response, accounting academics, policy makers and practitioners have developed a range of external sustainability reports which aim to account for environmental activity. However, concerns remain in relation to the completeness and credibility of these reports (Adams, 2004). Moreover, while some researchers argue that reported levels of social and environmental performance are correlated with economic performance (Margolis and Walsh, 2003; Orlitzky et al., 2003), this ‘work leaves unexplored questions about what it is that firms are actually doing’ (Margolis and Walsh, 2003, p. 278).

Keywords: Environmental Issue; Environmental Awareness; Environmental Impact Assessment; Functional Area; Environmental Group (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-36155-3_8

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DOI: 10.1057/9780230361553_8

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