Calculating the True Profitability of Pollution Prevention

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Calculating the True Profitability of Pollution Prevention. / Schaltegger, Stefan; Müller, Kaspar.
In: Greener Management International, Vol. 17, No. Spring, 1997, p. 53-68.

Research output: Journal contributionsJournal articlesResearchpeer-review

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@article{7548cdb45f3e44f78b4247b0918f00e9,
title = "Calculating the True Profitability of Pollution Prevention",
abstract = "For the last decade, firms have been facing substantially rising environment-related costs. As a consequence, pollution prevention has become financially more rewarding. However, many firms are still not aware of the potential savings they could achieve with improved pollution prevention. This article discusses the activity-based costing approach to investment appraisal as part of proactive corporate environmental management. Correct tracking, tracing and allocation can open new potential for cost saving as a consequence of improved environmental protection.",
keywords = "Sustainability sciences, Management & Economics",
author = "Stefan Schaltegger and Kaspar M{\"u}ller",
year = "1997",
language = "English",
volume = "17",
pages = "53--68",
journal = "Greener Management International",
issn = "0966-9671",
publisher = "Greenleaf Publishing",
number = "Spring",

}

RIS

TY - JOUR

T1 - Calculating the True Profitability of Pollution Prevention

AU - Schaltegger, Stefan

AU - Müller, Kaspar

PY - 1997

Y1 - 1997

N2 - For the last decade, firms have been facing substantially rising environment-related costs. As a consequence, pollution prevention has become financially more rewarding. However, many firms are still not aware of the potential savings they could achieve with improved pollution prevention. This article discusses the activity-based costing approach to investment appraisal as part of proactive corporate environmental management. Correct tracking, tracing and allocation can open new potential for cost saving as a consequence of improved environmental protection.

AB - For the last decade, firms have been facing substantially rising environment-related costs. As a consequence, pollution prevention has become financially more rewarding. However, many firms are still not aware of the potential savings they could achieve with improved pollution prevention. This article discusses the activity-based costing approach to investment appraisal as part of proactive corporate environmental management. Correct tracking, tracing and allocation can open new potential for cost saving as a consequence of improved environmental protection.

KW - Sustainability sciences, Management & Economics

UR - http://www.scopus.com/inward/record.url?scp=0030734961&partnerID=8YFLogxK

M3 - Journal articles

VL - 17

SP - 53

EP - 68

JO - Greener Management International

JF - Greener Management International

SN - 0966-9671

IS - Spring

ER -