Accounting for corporate environmental rebounds. A conceptual approach

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Accounting for corporate environmental rebounds. A conceptual approach. / Egan, Matthew; Schaltegger, Stefan.
In: Journal of Cleaner Production, Vol. 419, 138175, 20.09.2023.

Research output: Journal contributionsJournal articlesResearchpeer-review

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Egan M, Schaltegger S. Accounting for corporate environmental rebounds. A conceptual approach. Journal of Cleaner Production. 2023 Sept 20;419:138175. Epub 2023 Jul 26. doi: 10.1016/j.jclepro.2023.138175

Bibtex

@article{86c8dd28b4834804a4a223406a256c9a,
title = "Accounting for corporate environmental rebounds. A conceptual approach",
abstract = "Rebound effects exist when improvements achieved through environmental efficiency initiatives are diminished or even overcompensated, as a result of having encouraged other forms of wastefulness or inefficiency. Extant literature focuses attention on industry and national level rebounds, commonly concluding that related effects are significant. However, despite corporate level claims to comprehensive environmental management practices, less is understood about how rebounds at this level can be measured and managed. A key rebound concern is that the financial savings corporations achieve from environmental efficiency initiatives, might be spent in ways which create further (and possibly greater) environmental damage. This paper argues that adequate accounting approaches are needed to inform management about potential rebounds, and to enable pursuit of cleaner production and sustainable development. A conceptual approach is offered to enable accounting for environmental rebounds, at both the corporate and consumer level. The rebound accounting approach proposed here, offers management opportunities for continuous improvement, through mapping environmental achievements against subsequent rebounds, and documenting and measuring on-going responses to those rebounds.",
keywords = "Rebound effects, Environmental accounting, Sustainability assessment, Environmental management, rebound effects, Environmental accounting, Sustainability assessment, Environmental management, Sustainability sciences, Management & Economics",
author = "Matthew Egan and Stefan Schaltegger",
note = "Publisher Copyright: {\textcopyright} 2023 The Authors",
year = "2023",
month = sep,
day = "20",
doi = "10.1016/j.jclepro.2023.138175",
language = "English",
volume = "419",
journal = "Journal of Cleaner Production",
issn = "0959-6526",
publisher = "Elsevier Science",

}

RIS

TY - JOUR

T1 - Accounting for corporate environmental rebounds. A conceptual approach

AU - Egan, Matthew

AU - Schaltegger, Stefan

N1 - Publisher Copyright: © 2023 The Authors

PY - 2023/9/20

Y1 - 2023/9/20

N2 - Rebound effects exist when improvements achieved through environmental efficiency initiatives are diminished or even overcompensated, as a result of having encouraged other forms of wastefulness or inefficiency. Extant literature focuses attention on industry and national level rebounds, commonly concluding that related effects are significant. However, despite corporate level claims to comprehensive environmental management practices, less is understood about how rebounds at this level can be measured and managed. A key rebound concern is that the financial savings corporations achieve from environmental efficiency initiatives, might be spent in ways which create further (and possibly greater) environmental damage. This paper argues that adequate accounting approaches are needed to inform management about potential rebounds, and to enable pursuit of cleaner production and sustainable development. A conceptual approach is offered to enable accounting for environmental rebounds, at both the corporate and consumer level. The rebound accounting approach proposed here, offers management opportunities for continuous improvement, through mapping environmental achievements against subsequent rebounds, and documenting and measuring on-going responses to those rebounds.

AB - Rebound effects exist when improvements achieved through environmental efficiency initiatives are diminished or even overcompensated, as a result of having encouraged other forms of wastefulness or inefficiency. Extant literature focuses attention on industry and national level rebounds, commonly concluding that related effects are significant. However, despite corporate level claims to comprehensive environmental management practices, less is understood about how rebounds at this level can be measured and managed. A key rebound concern is that the financial savings corporations achieve from environmental efficiency initiatives, might be spent in ways which create further (and possibly greater) environmental damage. This paper argues that adequate accounting approaches are needed to inform management about potential rebounds, and to enable pursuit of cleaner production and sustainable development. A conceptual approach is offered to enable accounting for environmental rebounds, at both the corporate and consumer level. The rebound accounting approach proposed here, offers management opportunities for continuous improvement, through mapping environmental achievements against subsequent rebounds, and documenting and measuring on-going responses to those rebounds.

KW - Rebound effects

KW - Environmental accounting

KW - Sustainability assessment

KW - Environmental management

KW - rebound effects

KW - Environmental accounting

KW - Sustainability assessment

KW - Environmental management

KW - Sustainability sciences, Management & Economics

UR - http://www.scopus.com/inward/record.url?scp=85166258731&partnerID=8YFLogxK

U2 - 10.1016/j.jclepro.2023.138175

DO - 10.1016/j.jclepro.2023.138175

M3 - Journal articles

VL - 419

JO - Journal of Cleaner Production

JF - Journal of Cleaner Production

SN - 0959-6526

M1 - 138175

ER -