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...

This article analyses and discusses whether there is an association between environmental performance and corporate environmental reporting in the paper and electricity industries in Germany and the United Kingdom and what the influence of environmental management accounting is on this link....

This paper discusses the relationship between environmental and economic performance, and the influence of different positions on corporate environmental stratega. After formulating a theoretical model, results are reported for two empirical analyses: of the European paper manufacturing...

Sustainability performance management is a newly emerging term in the debate about business and corporate social responsibility. It aims at addressing the social, environmental and economic (performance) aspects of corporate management in general, and of corporate sustainability management in...

As an information management approach, environmental management accounting (EMA) focuses mainly on operational issues such as environmental costs and revenues. Many environmental issues (such as, for example, whether to introduce green products, or when to change the production technology to a...

Interest has emerged in the idea of promoting the development of environmental management accounting systems within organisations. Various environmental management accounting frameworks and tools for analysis habe been proposed and some evidence has been gathered about current practice. This...

This paper analyses the influence of environmental management system certification on environmental performance as measured by physical environmental performance indicators, and on economic performance based on a variety of firm-level financial indicators. For this purpose, data on environmental...