In this paper, we propose the return-to-cost-ratio (RCR) as an alternative approach to the analysis of operational eco-efficiency of companies based on the notion of opportunity costs. RCR helps to overcome two fundamental deficits of existing approaches to eco-efficiency. (1) It translates...

This chapter proposes a framework to position ecopreneurship in relation to other forms of environmental management. The framework can also be easily adapted to corporate sustainability. The framework provides a reference for managers for introducing ecopreneurship. Five basic positions are...

A large body of literature claims that corporate sustainable development is a cross-functional challenge, which requires all functional units to be involved. However, it remains uncertain to what extent and in which way different corporate functions are actually involved in corporate...

Interest has emerged in the idea of promoting the development of environmental management accounting systems within organisations. Various environmental management accounting frameworks and tools for analysis habe been proposed and some evidence has been gathered about current practice. This...

Die in den letzten Jahren zum Thema nachhaltiges Wirtschaften im Handwerk durchgeführten Modellprojekte mit kleinen und mittleren Unternehmen (KMU) haben bislang nicht zu einer breiten Anwendung von Instrumenten geführt, die Nachhaltigkeitsaspekte systematisch in die Unternehmensführung...