Purpose – This paper seeks to introduce a conceptual methodology to support decisions about environmental systems. Design/methodology/approach – The methodology incorporates activity‐based costing and management, the analytic hierarchy process, and business process modeling using the IDEF0...

A study of small and medium-sized enterprises (SMEs) and their environmental impact. It addresses the attitudes and perceptions of small firms to the environment and sustainability; environmental management in the smaller firm; and practical strategies for reaching SMEs.