The conventional wisdom about environmental protection is that it comes at an additional cost on firms imposed by the government, which may erode their global competitiveness. However, during the last decade, this paradigm has been challenged by a number of analysts. In particular, Porter...

It has been claimed that good environmental performance can improve firms' economic performance. However, because of e.g. data limitations, the methods applied in most previous quantitative empirical studies of the relationship between environmental and economic performance of firms suffer from...

The objective of this paper is to construct a framework for analyzing trade-offs between economic performance and environmental pressure at firm level. Based on a literature review, partially conflicting economic-environmental trade-off paradigms are structured and five necessary conditions for...

This research report focuses on the impact of environmental management systems(EMS) on the economic performance of business enterprises with respect to the threeresearch variables, namely water, energy and raw materials. A systematic samplingtechnique with a random start and the K-Value sampling...

This paper investigates the empirical link between emission intensity and economic growth, using a very large data set of 61,219 Italian manufacturing firms over the period 2000-2004. As a measure of lagged environmental performance (efficiency) at firm level we exploit NAMEA sector for CO2,...

In recent years, the growing importance of environmental and social issues has put pressure on companies to implement environmental and social systems. With the pressure on companies to improve environmental performance, environmental management accounting can provide a valuable tool that...