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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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performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but … significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on … environmental management accounting (EMA) has concentrated on developed countries and on cost-benefit analysis of implementing …
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