Calculating the True Profitability of Pollution Prevention
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In: Greener Management International, Vol. 17, No. Spring, 1997, p. 53-68.
Research output: Journal contributions › Journal articles › Research › peer-review
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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 -