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):
Autor*innen
Burritt, Roger L.; Hahn, Tobias; Schaltegger, Stefan
Quelleninformation
Titel
An Integrative Framework of Environmental Management Accounting - Consolidating the Different Approaches of EMA into a Common Framework and Terminology
Erscheinungsjahr
2002
Seiten
21–35
Dokumenttyp
Zeitschriftenaufsatz