Eco-Efficiency Measures in The Leather Industry. An Educational Case

Research Question- How can a company in the leather industry improve its eco-efficiency? Motivation- In the academic literature, there is a significant number of contributions that address the intersection between accounting and sustainability. However, the number of papers dedicated to education is rather limited. Management accounting is a domain which can broadly contribute to sustainability, as the professionals are collecting, interpreting, and presenting information on a regular basis. Idea- In this paper, we provide an educational case regarding a few eco-efficiency measures in the leather industry. Data- Data are collected from one of the biggest leather goods producers in Romania. Some of the figures were adjusted for confidentiality reasons. Tools- The material flow cost accounting methodology was used to explain the implementation of environmental management accounting in the case company. Contribution- The study improves the literature on educational cases that can be used in teaching environmental management accounting. The described case study is useful both in an online and offline environment.