Environmental management accounting and its effects on carbon management and disclosure quality
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: Journal of Cleaner Production, Jahrgang 174, Nr. 1, 10.02.2018, S. 1608-1619.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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TY - JOUR
T1 - Environmental management accounting and its effects on carbon management and disclosure quality
AU - Qian, Wei
AU - Hörisch, Jacob
AU - Schaltegger, Stefan
PY - 2018/2/10
Y1 - 2018/2/10
N2 - Along with the development of environmental management accounting (EMA) in the past decade, a variety of management accounting and control tools have been designed and implemented to improve the measurement and management of corporate environmental performance and information. While the importance of EMA to corporate sustainability has been increasingly acknowledged, extant literature has drawn little attention on assessing and understanding EMA application and its effectiveness on the quality of carbon emission management and disclosure. Using data gathered of 114 large firms in the US, Germany, Australia and Japan, we find that many firms have applied some EMA tools, yet only a few have applied the full range of EMA tools. The empirical analysis reveals that EMA application has a significantly positive impact on both corporate carbon management and disclosure quality. Further analysis specifies that audit and benchmarking tools as well as control tools have significant effects on carbon management and disclosure, while for measurement tools no significant effects could be observed. Based on the results, implications are developed for management education and practitioners, which can help managers to make better informed choices for the application of EMA tools.
AB - Along with the development of environmental management accounting (EMA) in the past decade, a variety of management accounting and control tools have been designed and implemented to improve the measurement and management of corporate environmental performance and information. While the importance of EMA to corporate sustainability has been increasingly acknowledged, extant literature has drawn little attention on assessing and understanding EMA application and its effectiveness on the quality of carbon emission management and disclosure. Using data gathered of 114 large firms in the US, Germany, Australia and Japan, we find that many firms have applied some EMA tools, yet only a few have applied the full range of EMA tools. The empirical analysis reveals that EMA application has a significantly positive impact on both corporate carbon management and disclosure quality. Further analysis specifies that audit and benchmarking tools as well as control tools have significant effects on carbon management and disclosure, while for measurement tools no significant effects could be observed. Based on the results, implications are developed for management education and practitioners, which can help managers to make better informed choices for the application of EMA tools.
KW - Sustainability sciences, Management & Economics
KW - Environmental management accounting
KW - Environmental accounting
KW - Carbon disclosure
KW - Carbon management
KW - Sustainability management
KW - Environmental management accounting
KW - Environmental accounting
KW - Carbon disclosure
KW - carbon management
KW - Substainability management
UR - http://www.scopus.com/inward/record.url?scp=85038883629&partnerID=8YFLogxK
U2 - 10.1016/j.jclepro.2017.11.092
DO - 10.1016/j.jclepro.2017.11.092
M3 - Journal articles
VL - 174
SP - 1608
EP - 1619
JO - Journal of Cleaner Production
JF - Journal of Cleaner Production
SN - 0959-6526
IS - 1
ER -