Der Erfolg und das Kosten-Nutzen-Verhältnis staatlicher Programme zur Förderung umweltgerechten Verhaltens von Unternehmen kann von der strategischen Analyse, Planung und Durchführung der Förderinitiativen entscheidend beeinflusst werden.[...] Dieser Beitrag stellt am Beispiel des...

Environmental Management Accounting (EMA) remains a relatively new decision-making initiative at the corporate level. This is particulary true when it comes to its adoption by small and medium-sized enterprises in developing and newly industrialised countries. This paper elaborates upon the...

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,...