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...

In diesem Kapitel wird dargestellt, wie die Sustainability Scorecard (SBSC) auf der Grundlage [...] der Balanced Scorecard für ein wertorientiertes Nachhaltigkeitsmanagement entwickelt und eingesetzt werden kann. Dies soll in drei Schritten geschehen. Zunächst werden der wertorientierte Ansatz...

This working paper empirically establishes types of corporate environmental strategies (CES) and analyses their determinants, as well as their link to firms' environmental management activities. The approach presented in this working paper aims to identify environmental strategies empirically,...

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...