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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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As an information management approach, environmental management accounting (EMA) focuses mainly on operational issues …
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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 … environmental management accounting information to be used for individual performance appraisal... …
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This paper analyses the influence of environmental management system certification on environmental performance as …
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