Current trends in environmental cost accounting - and its interaction with eco-efficiency performance measurement and indicators

Stefan Schaltegger and Marcus Wagner

This paper provides an overview of current trends, state of art and best-practice in environmental cost accounting as well as a discussion of how it complements environmental performance and eco-efficiency indicators. It addresses a number of current approaches to ECA. Among others, these will refer to the evolution of and experiences with ECA in companies, such as activity-based costing, process costing and target costing...

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Year of publication:	2005
Authors:	Schaltegger, Stefan ; Wagner, Marcus
Published in:	Implementing environmental management accounting : status and challenges. - Dordrecht : Springer, ISBN 978-1-4020-3371-1. - 2005, p. 45-62
Subject:	Kostenrechnung \| Cost accounting \| Performance-Messung \| Performance measurement \| Nachhaltige Entwicklung \| Sustainable development \| Theorie \| Theory \| Umweltökonomik \| Environmental economics \| Umweltmanagement \| Environmental management \| Umweltbelastung \| Pollution \| Umweltbericht \| Environmental reporting \| Umweltschutz \| Management Accounting \| Umweltbezogenes Management
Description of contents:	Description [fox.leuphana.de]

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Extent:	18 S
Conferences:	EMAN-Europe annual conference ; (Aarhus) : 2003.02.23-24
Type of publication:	Article
Type of publication (narrower categories):	Aufsatz im Buch ; Book section
Language:	English
Classification:	Unternehmensführung
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10003121658