Sustainable Supply Chain Management and Environmental Management Accounting
Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › begutachtet
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Environmental Management Accounting and Supply Chain Management. Hrsg. / R. Burritt; S. Schaltegger; M. Bennett; T. Pohjola; M. Csutora. Dordrecht: Springer, 2011. S. 3-20 (Eco-efficiency in industry and science; Nr. 27).
Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › begutachtet
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RIS
TY - CHAP
T1 - Sustainable Supply Chain Management and Environmental Management Accounting
AU - Burritt, Roger
AU - Schaltegger, Stefan
AU - Bennett, Martin
AU - Pohjola, Tuula
AU - Csutora, Maria
PY - 2011
Y1 - 2011
N2 - Interests in and understanding of supply chain management are growing, along with a number of catalysts which include: reduction in trade barriers; development of logistics structures as a counterforce to globalisation; and reduced geographical spread in business. This raises a set of challenges for sustainable supply chain information management which is explored here, including: confidentiality and business records; cost-management and eco-efficiency; socio-cultural distance; complexity; and the need for rapid responses to the situation when a crisis occurs. These challenges lead to a critique of conventional cost management and the need to make sure credible information is provided in the supply chain relationship. A comprehensive Environmental Management Accounting (EMA) framework reveals that the links between sustainability management accounting and different decision settings are not clear in the supply chain relationship. The papers presented in this book provide a guide towards improved knowledge of EMA and supply chain accounting interrelationships, challenges and potential successes.
AB - Interests in and understanding of supply chain management are growing, along with a number of catalysts which include: reduction in trade barriers; development of logistics structures as a counterforce to globalisation; and reduced geographical spread in business. This raises a set of challenges for sustainable supply chain information management which is explored here, including: confidentiality and business records; cost-management and eco-efficiency; socio-cultural distance; complexity; and the need for rapid responses to the situation when a crisis occurs. These challenges lead to a critique of conventional cost management and the need to make sure credible information is provided in the supply chain relationship. A comprehensive Environmental Management Accounting (EMA) framework reveals that the links between sustainability management accounting and different decision settings are not clear in the supply chain relationship. The papers presented in this book provide a guide towards improved knowledge of EMA and supply chain accounting interrelationships, challenges and potential successes.
KW - Sustainability sciences, Management & Economics
KW - Supply chain management
KW - Environmental management accounting
KW - Challenges
KW - Supply Chain environmental management accounting
U2 - 10.1007/978-94-007-1390-1_1
DO - 10.1007/978-94-007-1390-1_1
M3 - Contributions to collected editions/anthologies
SN - 978-94-007-1389-5
T3 - Eco-efficiency in industry and science
SP - 3
EP - 20
BT - Environmental Management Accounting and Supply Chain Management
A2 - Burritt, R.
A2 - Schaltegger, S.
A2 - Bennett, M.
A2 - Pohjola, T.
A2 - Csutora, M.
PB - Springer
CY - Dordrecht
ER -