Eco-management accounting as a tool of environmental management.

Información del proyecto

Identificador del acuerdo de subvención: ENV4960267

Proyecto cerrado

Fecha de inicio 1 Mayo 1996

Fecha de finalización 30 Junio 1998

Financiado con arreglo a

• Specific programme of research and technological development in the field of environment and climate, 1994-1998

Coste total € 0,00

Aportación de la UE Sin datos

Coordinado por

Nederlandse Organisatie voor Toegepast Natuurwetenschappelijk Onderzoek
Netherlands

Resultado final

Written materials giving unique empirical information on eco-management accounting in European companies and a framework overviewing and classifying the subject matter

Summary: The project gives ample evidence of how European companies deal with environmental costs and benefits and how this is reflected in regular management accounting. The information derives from an elaborate survey among 84 European companies and 15 in-depth company-based case studies. It gives insight into how leading companies and 15 in-depth company-based case studies. It gives insight into how leading companies have tried to find practical solutions to information availability problems, in particular with regard to environmental cost information. Traditional cost data often is adequate to solve environmental problems in an optimal way. Many environmental costs remain hidden or fragmented. Certain management accounting methods tend to be biased against sustainable business. The project gives clues and concepts so as to enhance economic decision making on environmental issues.