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...

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,...

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...