Current Trends in Environmental Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators

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This paper provides an overview of current trends, state of art and best-practice in environmental cost accounting as well as a discussion of how it complements environmental performance and eco-efficiency indicators. It addresses a number of current approaches to ECA. Among others, these will refer to the evolution of and experiences with ECA in companies, such as activity-based costing, process costing and target costing...
Original languageEnglish
Title of host publicationImplementing environmental management accounting : Status and Challenges
EditorsPall M. Rikhardsson, Martin Bennett, Jan Jaap Bouma, Stefan Schaltegger
Number of pages18
Publication date2005
ISBN (Print)978-1402033728, 1402033729, 1402033710, 9781402033711
ISBN (Electronic)9781402033735, 1402033737
Publication statusPublished - 2005
Event6th Environmental and Sustainability Management Accounting Network-Europe Annual Conference - 2003: Implementing Environmental Management Accounting: Status and Challenges - Aarhus, Denmark
Duration: 23.01.200324.01.2003
Conference number: 6