Environmental Management Accounting (EMA) as a Support for Cleaner Production

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The potential for Cleaner Production (CP) to benefit business is well-demonstrated, but it is not yet as widely adopted as might be expected. This is unlikely to be entirely because of the lack of adequate information - other possible reasons could be that (i) CP is commonly seen as being only relevant to manufacturing, (ii) the institutional framework does not encourage the adoption of CP as well as it might do, and (iii) there is no single one-to-one relationship between organisational change (such as a move to CP) and accounting change. This contribution addresses the last-mentioned reason for hindrances to the wider adoption of CP and investigates the relationship between CP developments and innovations in relation to information requirements and accounting ...
Original languageEnglish
Title of host publicationEnvironmental Management Accounting for Cleaner Production
EditorsStefan Schaltegger
Number of pages24
Place of Publication[Dordrecht]
PublisherSpringer Science+Business Media
Publication date01.01.2008
Pages3-26
ISBN (print)978-1-4020-8912-1
ISBN (electronic)978-1-4020-8913-8
DOIs
Publication statusPublished - 01.01.2008