Environmental management accounting and its effects on carbon management and disclosure quality

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Environmental management accounting and its effects on carbon management and disclosure quality. / Qian, Wei; Hörisch, Jacob; Schaltegger, Stefan.
in: Journal of Cleaner Production, Jahrgang 174, Nr. 1, 10.02.2018, S. 1608-1619.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{5978ce53d97e469bb3cbe31bb404efac,
title = "Environmental management accounting and its effects on carbon management and disclosure quality",
abstract = "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.",
keywords = "Sustainability sciences, Management & Economics, Environmental management accounting, Environmental accounting, Carbon disclosure, Carbon management, Sustainability management, Environmental management accounting, Environmental accounting, Carbon disclosure, carbon management, Substainability management",
author = "Wei Qian and Jacob H{\"o}risch and Stefan Schaltegger",
year = "2018",
month = feb,
day = "10",
doi = "10.1016/j.jclepro.2017.11.092",
language = "English",
volume = "174",
pages = "1608--1619",
journal = "Journal of Cleaner Production",
issn = "0959-6526",
publisher = "Elsevier Science",
number = "1",

}

RIS

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 -

DOI