The environmental accounting literature covers both public and private, or corporate, fields. The needs of private firms differ from public organisations in that environmental accounting systems must pay for themselves. Stakeholder analysis and the so-called triple bottom line forget that...

In this paper, we investigate the presence of economies of scale in the global iron-making industry for integrated steel plants, iron making being the first stage in the steel-making process. Iron making depends on basic commodities, such as iron ore, coke and various forms of energy, required...