Appropriation of environmental management tools by companies: explaining the implementation gap

Iken Nabila () and Franck Aggeri ()
Additional contact information
Iken Nabila: CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique
Franck Aggeri: CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: Under what conditions do environmental assessment tools (such as Life Cycle Assessment or Internal Carbon Pricing) succeed in transforming corporate practices in order to better take the environment into account in their decisions? Based on both intervention research at an automobile manufacturer's and a survey among several companies using monetary valuation of environmental externalities, this chapter explores how actors in the field take charge of and interpret environmental management tools to make sense of them. It describes in particular an experimentation with a simplified LCA tool and Internal Carbon Pricing at an automobile manufacturer's.

Keywords: environmental management tools; internal carbon pricing; Life cycle assessment LCA; environmental assessment tools (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Published in Baret, P., Songini, L. and Pistoni A. Sustainable accounting, management, control and reporting, Routledge, pp.233-263, 2022, Sustainable accounting, management, control and reporting, ⟨10.4324/9781003251095-13⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03806945

DOI: 10.4324/9781003251095-13

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().