Current Trends in Environmental Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet
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Implementing environmental management accounting: Status and Challenges . Hrsg. / Pall M. Rikhardsson; Martin Bennett; Jan Jaap Bouma; Stefan Schaltegger. Springer, 2005. S. 45-62 (Eco-Efficiency in Industry and Science; Band 18).
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet
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TY - CHAP
T1 - Current Trends in Environmental Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators
AU - Schaltegger, Stefan
AU - Wagner, Marcus
N1 - Conference code: 6
PY - 2005
Y1 - 2005
N2 - This paper provides an overview of current trends, state of art and best-practice in environmental cost accounting as well as a discussion of how it complements environmental performance and eco-efficiency indicators. It addresses a number of current approaches to ECA. Among others, these will refer to the evolution of and experiences with ECA in companies, such as activity-based costing, process costing and target costing...
AB - This paper provides an overview of current trends, state of art and best-practice in environmental cost accounting as well as a discussion of how it complements environmental performance and eco-efficiency indicators. It addresses a number of current approaches to ECA. Among others, these will refer to the evolution of and experiences with ECA in companies, such as activity-based costing, process costing and target costing...
KW - Sustainability sciences, Management & Economics
KW - Umweltschutz
KW - Management Accounting
KW - Umweltbezogenes Management
M3 - Article in conference proceedings
SN - 978-1402033728
SN - 1402033729
SN - 1402033710
SN - 9781402033711
T3 - Eco-Efficiency in Industry and Science
SP - 45
EP - 62
BT - Implementing environmental management accounting
A2 - Rikhardsson, Pall M.
A2 - Bennett, Martin
A2 - Bouma, Jan Jaap
A2 - Schaltegger, Stefan
PB - Springer
T2 - 6th Environmental and Sustainability Management Accounting Network-Europe Annual Conference - 2003
Y2 - 23 January 2003 through 24 January 2003
ER -