Environmental Management Accounting
Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › begutachtet
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Review of Management Accounting Research. Hrsg. / Magdy Abdel-Kader. Hampshire: Palgrave Macmillan, 2011. S. 53-84.
Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › begutachtet
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RIS
TY - CHAP
T1 - Environmental Management Accounting
AU - Bennett, Martin
AU - Schaltegger, Stefan
AU - Zvezdov, Dimitar
PY - 2011/10/26
Y1 - 2011/10/26
N2 - Environment and sustainability are relatively new issues for business1 and even as recently as 20 years ago these terms were rarely if ever used in their present meaning. However, they are now recognized as pressing and urgent issues for humanity generally, perhaps the single most important issue of this generation.2 This can affect business in a number of different ways, in particular, through government policies and stakeholder pressures; especially, in recent years there has been strong public and political pressure on business generally to mitigate its impacts on climate change through carbon emissions. There is also a growing recognition that since at least some degree of significant environmental change is now unavoidable, it is prudent for businesses to try to anticipate this as far as possible and to adapt to its likely effects. More positively, some businesses have seen a chance to create new business opportunities and to improve economic performance through a proactive approach.
AB - Environment and sustainability are relatively new issues for business1 and even as recently as 20 years ago these terms were rarely if ever used in their present meaning. However, they are now recognized as pressing and urgent issues for humanity generally, perhaps the single most important issue of this generation.2 This can affect business in a number of different ways, in particular, through government policies and stakeholder pressures; especially, in recent years there has been strong public and political pressure on business generally to mitigate its impacts on climate change through carbon emissions. There is also a growing recognition that since at least some degree of significant environmental change is now unavoidable, it is prudent for businesses to try to anticipate this as far as possible and to adapt to its likely effects. More positively, some businesses have seen a chance to create new business opportunities and to improve economic performance through a proactive approach.
KW - Sustainability sciences, Management & Economics
KW - EMA
KW - Environmental management accounting
KW - Status
KW - Development
KW - Management Accounting
KW - Life cycle inventory
KW - clean production
KW - Global Reporting Initiative
KW - enviromental management system
UR - http://www.scopus.com/inward/record.url?scp=85016069302&partnerID=8YFLogxK
U2 - 10.1057/9780230353275_3
DO - 10.1057/9780230353275_3
M3 - Contributions to collected editions/anthologies
SN - 978-1-349-32197-1
SN - 978-0230252370
SP - 53
EP - 84
BT - Review of Management Accounting Research
A2 - Abdel-Kader, Magdy
PB - Palgrave Macmillan
CY - Hampshire
ER -