Environmental management accounting and the opportunity cost of neglecting environmental protection

Stefan Schaltegger and Roger Burritt

Reflections on how much voluntary expenditure a company should make on environmental-protection measures are dominated by the discussion of relevant direct internal costs. Compulsory spending on environmental protection (e.g. expenditure forced by regulations) is not taken into account here, because compilance with environmental laws and regulations is a minimum requirement in order to continue in operation...

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Year of publication:	2002
Authors:	Schaltegger, Stefan ; Burritt, Roger
Published in:	Environmental management accounting : informational and institutional developments. - Dordrecht [u.a.] : Kluwer Academic Publ., ISBN 1-4020-0553-9. - 2002, p. 265-277
Subject:	Opportunitätskosten \| Opportunity cost \| Umweltschutz \| Environmental protection \| Umweltbericht \| Environmental reporting \| Kostenrechnung \| Cost accounting \| Umweltmanagement \| Environmental management \| Rechnungswesen \| Accounting \| Umweltbezogenes Management \| Management Accounting \| Umweltökonomie
Description of contents:	Description [fox.leuphana.de]

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Extent:	13 S graph. Darst
Type of publication:	Article
Type of publication (narrower categories):	Aufsatz im Buch ; Book section
Language:	English
Classification:	Unternehmensführung
Source:	ECONIS - Online Catalogue of the ZBW

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