Adopting Environmental Management Accounting: EMA as a Value-Adding Activity
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung
Authors
Environmental management accounting (EMA) can be defined as “the generation, analysis and use of financial and non-financial information in order to optimise corporate environmental and economic performance and to achieve sustainable business” (Bennett et al. 2002: 1). EMA thus both includes monetary and physical accounting which is internal to an organisation and also deals with the integration of ecological and monetary issues (Burritt et al. 2002), and as such is a management activity that is relevant for both private-sector and public-sector organisations.
| Originalsprache | Englisch |
|---|---|
| Titel | Environmental management accounting : Purpose and Progress |
| Herausgeber | Martin Bennett, Pall M. Rikhardsson, Stefan Schaltegger |
| Anzahl der Seiten | 14 |
| Erscheinungsort | Dordrecht |
| Verlag | Springer Verlag |
| Erscheinungsdatum | 01.01.2003 |
| Seiten | 1-14 |
| ISBN (Print) | 9781402013652, 1402013655 |
| ISBN (elektronisch) | 978-94-010-0197-7 |
| DOIs | |
| Publikationsstatus | Erschienen - 01.01.2003 |
| Veranstaltung | 5th Annual Conference of the Environmental Management Accounting Network - 2002: Environmental Management Accounting and Developments in Europe - Cheltenham, Großbritannien / Vereinigtes Königreich Dauer: 15.01.2002 → 12.03.2002 Konferenznummer: 5 http://eman-eu.org/conferences/ |
Bibliographische Notiz
Literaturangaben
- Wirtschaftswissenschaften für Nachhaltigkeit - Umweltbezogenes Management , Management Accounting