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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...
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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....
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Die in den letzten Jahren zum Thema nachhaltiges Wirtschaften im Handwerk durchgeführten Modellprojekte mit kleinen und mittleren Unternehmen (KMU) haben bislang nicht zu einer breiten Anwendung von Instrumenten geführt, die Nachhaltigkeitsaspekte systematisch in die Unternehmensführung...
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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,...
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