TY - JOUR

T1 - Environmental Management Accounting for Cleaner Production: The Case of a Philippine Rice Mill

AU - Burritt, Roger

AU - Herzig, Christian

AU - Tadeo, Bernardo D.

PY - 2009/3

Y1 - 2009/3

N2 - The paper examines environmental management accounting as a tool that supports environmental investment decision-making in the context of the emerging markets for carbonised rice husk and the clean development mechanism. Based on a case study at Oliver Enterprises, a rice milling business in the Philippines, the paper analyses carbonisation and cogeneration as two processing alternatives to reduce environmental and social impacts related to the conventional way of rice husk disposal and to improve the overall performance of the rice mill. Implications for corporations and for policy decision-making are examined.

AB - The paper examines environmental management accounting as a tool that supports environmental investment decision-making in the context of the emerging markets for carbonised rice husk and the clean development mechanism. Based on a case study at Oliver Enterprises, a rice milling business in the Philippines, the paper analyses carbonisation and cogeneration as two processing alternatives to reduce environmental and social impacts related to the conventional way of rice husk disposal and to improve the overall performance of the rice mill. Implications for corporations and for policy decision-making are examined.

KW - Sustainability sciences, Management & Economics

KW - Clean development mechanism

KW - Cogeneration

KW - Environmental management accounting

KW - Environmental policy mix

KW - Rice husk carbonisation

UR - http://www.scopus.com/inward/record.url?scp=58049196836&partnerID=8YFLogxK

U2 - 10.1016/j.jclepro.2008.07.005

DO - 10.1016/j.jclepro.2008.07.005

M3 - Journal articles

VL - 17

SP - 431

EP - 439

JO - Journal of Cleaner Production

JF - Journal of Cleaner Production

SN - 0959-6526

IS - 4

ER -