Environmental Management Accounting

Autor: Bennett, Martin, Schaltegger, Stefan, Zvezdov, Dimitar
Přispěvatelé: Abdel-Kader, Magdy
Jazyk: angličtina
Rok vydání: 2011
Předmět:
Zdroj: Bennett, M, Schaltegger, S & Zvezdov, D 2011, Environmental Management Accounting . in M Abdel-Kader (ed.), Review of Management Accounting Research . Palgrave Macmillan, Hampshire, pp. 53-84 .
Bennett, M, Schaltegger, S & Zvezdov, D 2011, Environmental Management Accounting . in M Abdel-Kader (ed.), Review of Management Accounting Research . Palgrave Macmillan USA, Hampshire, pp. 53-84 . https://doi.org/10.1057/9780230353275_3
DOI: 10.1057/9780230353275_3
Popis: Environment and sustainability are relatively new issues for business1 and even as recently as 20 years ago these terms were rarely if ever used in their present meaning. However, they are now recognized as pressing and urgent issues for humanity generally, perhaps the single most important issue of this generation.2 This can affect business in a number of different ways, in particular, through government policies and stakeholder pressures; especially, in recent years there has been strong public and political pressure on business generally to mitigate its impacts on climate change through carbon emissions. There is also a growing recognition that since at least some degree of significant environmental change is now unavoidable, it is prudent for businesses to try to anticipate this as far as possible and to adapt to its likely effects. More positively, some businesses have seen a chance to create new business opportunities and to improve economic performance through a proactive approach.
Databáze: OpenAIRE