An Integrative Framework of Environmental Management Accounting - Consolidating the Different Approaches of EMA into a Common Framework and Terminology
Abstract
With the emergence of environmental accounting in the last two decades, various perceptions of the concept of environmental accounting have been developed (Gray et al., 1993; Schaltegger and Stinson, 1994; EPA, 1995; Gray et al., 1996; Schaltegger et al., 1996; Schaltegger and Burritt, 2000). Given the variety of stakeholders that require company-related environmental information, numerous approaches and tools have been proposed within the field of environmental accounting in order to meet these information needs. However, there is a wide consensus that there are two main groups of company-related environmental impacts (Schaltegger and Burritt, 2000, p. 58):
Authors
Burritt, Roger L.; Hahn, Tobias; Schaltegger, Stefan
Source information
Title
An Integrative Framework of Environmental Management Accounting - Consolidating the Different Approaches of EMA into a Common Framework and Terminology
Year of publication
2002
Pages
21-35
Document type
Journal article