Paying Attention to Environmental Pay-Offs: The Case of an Indonesian Textile Manufacturer

Publikation: Beiträge in ZeitschriftenÜbersichtsarbeitenForschung

Standard

Harvard

APA

Vancouver

Bibtex

@article{64d3c3820c2544a9885574df68b65995,
title = "Paying Attention to Environmental Pay-Offs: The Case of an Indonesian Textile Manufacturer",
abstract = "Despite the growing recognition of economic risks related to insufficient corporate environmental performance and the opportunities resulting from improvements, many companies have been struggling in practice to act accordingly. Among the reasons for implementation deficiencies may be a lack of information on reduction potentials and insufficient interdisciplinary communication between environmental managers, production managers and accountants. This paper investigates with the exemplar of a case study of an Indonesian textile manufacturer how environmental management accounting (EMA) can support management in choosing adequate accounting tools for providing relevant information for cleaner production and as a consequence of this to overcome hesitation to substantially reduce environmental impacts. This paper illustrates how the EMA framework and various EMA techniques can support interdisciplinary collaboration between environmental managers, production managers and accountants in improving the overall performance of their organisations - both from a financial and from an environmental point of view. The case study reveals that the choice of EMA tools may have to be very specific depending on the decision situation. This is shown with specific EMA tools like monthly performance assessments, mid- and long-term eco-efficiency investments, and product pricing, all of which are rarely discussed in the academic literature.",
keywords = "Sustainability sciences, Management & Economics, Environmental management accounting, EMA, decision making, textile industry, Indonesia, decision making, EMA, Environmental management accounting, Indonesia, Textile industry",
author = "Stefan Schaltegger and Tobias Viere and Dimitar Zvezdov",
year = "2012",
month = jul,
doi = "10.1504/IJGENVI.2012.047856",
language = "English",
volume = "12",
pages = "56--75",
journal = "International Journal of Global Environmental Issues",
issn = "1466-6650",
publisher = "Inderscience Enterprises Ltd",
number = "1",

}

RIS

TY - JOUR

T1 - Paying Attention to Environmental Pay-Offs

T2 - The Case of an Indonesian Textile Manufacturer

AU - Schaltegger, Stefan

AU - Viere, Tobias

AU - Zvezdov, Dimitar

PY - 2012/7

Y1 - 2012/7

N2 - Despite the growing recognition of economic risks related to insufficient corporate environmental performance and the opportunities resulting from improvements, many companies have been struggling in practice to act accordingly. Among the reasons for implementation deficiencies may be a lack of information on reduction potentials and insufficient interdisciplinary communication between environmental managers, production managers and accountants. This paper investigates with the exemplar of a case study of an Indonesian textile manufacturer how environmental management accounting (EMA) can support management in choosing adequate accounting tools for providing relevant information for cleaner production and as a consequence of this to overcome hesitation to substantially reduce environmental impacts. This paper illustrates how the EMA framework and various EMA techniques can support interdisciplinary collaboration between environmental managers, production managers and accountants in improving the overall performance of their organisations - both from a financial and from an environmental point of view. The case study reveals that the choice of EMA tools may have to be very specific depending on the decision situation. This is shown with specific EMA tools like monthly performance assessments, mid- and long-term eco-efficiency investments, and product pricing, all of which are rarely discussed in the academic literature.

AB - Despite the growing recognition of economic risks related to insufficient corporate environmental performance and the opportunities resulting from improvements, many companies have been struggling in practice to act accordingly. Among the reasons for implementation deficiencies may be a lack of information on reduction potentials and insufficient interdisciplinary communication between environmental managers, production managers and accountants. This paper investigates with the exemplar of a case study of an Indonesian textile manufacturer how environmental management accounting (EMA) can support management in choosing adequate accounting tools for providing relevant information for cleaner production and as a consequence of this to overcome hesitation to substantially reduce environmental impacts. This paper illustrates how the EMA framework and various EMA techniques can support interdisciplinary collaboration between environmental managers, production managers and accountants in improving the overall performance of their organisations - both from a financial and from an environmental point of view. The case study reveals that the choice of EMA tools may have to be very specific depending on the decision situation. This is shown with specific EMA tools like monthly performance assessments, mid- and long-term eco-efficiency investments, and product pricing, all of which are rarely discussed in the academic literature.

KW - Sustainability sciences, Management & Economics

KW - Environmental management accounting

KW - EMA

KW - decision making

KW - textile industry

KW - Indonesia

KW - decision making

KW - EMA

KW - Environmental management accounting

KW - Indonesia

KW - Textile industry

UR - http://www.scopus.com/inward/record.url?scp=84863949770&partnerID=8YFLogxK

U2 - 10.1504/IJGENVI.2012.047856

DO - 10.1504/IJGENVI.2012.047856

M3 - Scientific review articles

VL - 12

SP - 56

EP - 75

JO - International Journal of Global Environmental Issues

JF - International Journal of Global Environmental Issues

SN - 1466-6650

IS - 1

ER -

DOI

Zuletzt angesehen

Publikationen

  1. The ground beetle fauna of ancient and recent woodlands in the lowlands of north-west Germany (Coleoptera, Carabidae)
  2. Effects of rare arable plants on plant diversity, productivity and soil fertility in agricultural fields
  3. Ein langer Weg zur Qualitätssicherung von Hochschulprüfungen
  4. Sven Dupre (ed.), Perspective as Practice. Renaissance Cultures of Optics. Turnhout, Belgium: Brepols, 2019, 512 p. ISBN 978-2-503-58107-1
  5. Ombuds- und Beschwerdestellen in der Kinder- und Jugendhilfe
  6. Kriterien und Effekte von digitalen Medien in inklusiven Lerngruppen
  7. Wirksame Schulleitungen
  8. Immanent und Produktivität der Normen
  9. Unternehmensflexibilität
  10. Editorial: Sexualdevianz
  11. Gütermarktorientiertes Umweltmanagement
  12. Other-regarding preferences, spousal disability and happiness
  13. Mit uns die Zukunft. Nachhaltige Transformationen brauchen andere Geschlechterverhältnisse
  14. Operationalising Competencies in Higher Education for Sustainable Development
  15. The course of research into the economic consequences of German works councils
  16. Demokratiemuster und Leistungsbilanz von Regierungen
  17. Zum Einfluss der Mentoring-Beziehung auf die Kompetenzentwicklung von Lehramtsstudierenden im Langzeitpraktikum
  18. Effects of elevated CO2, O3 and K deficiency on Norway spruce (Picea abies)
  19. Fatty acid feedstock preparation and lactic acid production as integrated processes in mixed restaurant food and bakery wastes treatment
  20. Das Fettsäureprofil des initialen oralen Biofilms (Pellikel) - eine In-situ-Studie
  21. "... ein ungeheuerliches Ding mit plumpen, ungeschickten Gliedern"