Adopting Environmental Management Accounting: EMA as a Value-Adding Activity
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung
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Environmental management accounting: Purpose and Progress. Hrsg. / Martin Bennett; Pall M. Rikhardsson; Stefan Schaltegger. Dordrecht: Springer Verlag, 2003. S. 1-14 (Eco-Efficiency in Industry and Science; Band 12).
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung
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RIS
TY - CHAP
T1 - Adopting Environmental Management Accounting
T2 - 5th Annual Conference of the Environmental Management Accounting Network - 2002
AU - Bennett, Martin
AU - Rikhardsson, Pall
AU - Schaltegger, Stefan
N1 - Conference code: 5
PY - 2003/1/1
Y1 - 2003/1/1
N2 - 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.
AB - 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.
KW - Sustainability sciences, Management & Economics
KW - Umweltbezogenes Management
KW - Management Accounting
KW - Management Accounting
KW - Environmental Management System
KW - Balance Scorecard
KW - Environmental Accounting
KW - Safety Management System
UR - https://www.mendeley.com/catalogue/c18cd67d-1506-3148-addc-bbb36f864de5/
U2 - 10.1007/978-94-010-0197-7_1
DO - 10.1007/978-94-010-0197-7_1
M3 - Article in conference proceedings
SN - 9781402013652
SN - 1402013655
T3 - Eco-Efficiency in Industry and Science
SP - 1
EP - 14
BT - Environmental management accounting
A2 - Bennett, Martin
A2 - Rikhardsson, Pall M.
A2 - Schaltegger, Stefan
PB - Springer Verlag
CY - Dordrecht
Y2 - 15 January 2002 through 12 March 2002
ER -