Eco-management accounting as a tool of environmental management.

Informations projet

N° de convention de subvention: ENV4960267

Projet clôturé

Date de début 1 Mai 1996

Date de fin 30 Juin 1998

Financé au titre de

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

Coût total

Aucune donnée

Contribution de l’UE

Aucune donnée

Coordonné par

Nederlandse Organisatie voor Toegepast Natuurwetenschappelijk Onderzoek
Netherlands

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Livrables

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.