TY - JOUR

T1 - Calculating the True Profitability of Pollution Prevention

AU - Schaltegger, Stefan

AU - Müller, Kaspar

PY - 1997

Y1 - 1997

N2 - For the last decade, firms have been facing substantially rising environment-related costs. As a consequence, pollution prevention has become financially more rewarding. However, many firms are still not aware of the potential savings they could achieve with improved pollution prevention. This article discusses the activity-based costing approach to investment appraisal as part of proactive corporate environmental management. Correct tracking, tracing and allocation can open new potential for cost saving as a consequence of improved environmental protection.

AB - For the last decade, firms have been facing substantially rising environment-related costs. As a consequence, pollution prevention has become financially more rewarding. However, many firms are still not aware of the potential savings they could achieve with improved pollution prevention. This article discusses the activity-based costing approach to investment appraisal as part of proactive corporate environmental management. Correct tracking, tracing and allocation can open new potential for cost saving as a consequence of improved environmental protection.

KW - Sustainability sciences, Management & Economics

UR - http://www.scopus.com/inward/record.url?scp=0030734961&partnerID=8YFLogxK

M3 - Journal articles

VL - 17

SP - 53

EP - 68

JO - Greener Management International

JF - Greener Management International

SN - 0966-9671

IS - Spring

ER -