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Factors that Determine the Need of Environmental Management Accounting in Industry Case study of Trelleborg AB

Nikolaev, Angel (2003)
The International Institute for Industrial Environmental Economics
Abstract
Environmental management accounting (EMA) is a management tool for the better consideration of environmental costs. Many benefits of EMA are discussed in the literature, but there are no comprehensive studies that weigh the benefits of EMA against the costs of its use. As a result, many organisations are uncertain about the outcomes of EMA and are, therefore, reluctant to implement such a tool. In order to help organizations to evaluate the need for EMA, the current paper aims to identify the factors that determine when the benefits of implementation outweigh the costs.

This paper also examines these factors at Trelleborg AB (a large company whose products are related to different applications of rubber) and provides recommendations... (More)
Environmental management accounting (EMA) is a management tool for the better consideration of environmental costs. Many benefits of EMA are discussed in the literature, but there are no comprehensive studies that weigh the benefits of EMA against the costs of its use. As a result, many organisations are uncertain about the outcomes of EMA and are, therefore, reluctant to implement such a tool. In order to help organizations to evaluate the need for EMA, the current paper aims to identify the factors that determine when the benefits of implementation outweigh the costs.

This paper also examines these factors at Trelleborg AB (a large company whose products are related to different applications of rubber) and provides recommendations regarding the consideration of environmental costs by management. Additionally, recommendations are given regarding the reporting of these costs. (Less)
Please use this url to cite or link to this publication:
author
Nikolaev, Angel
supervisor
organization
year
type
L1 - 1st term paper (old degree order)
subject
keywords
Environmental management accounting, EMA, implementation benefits, implementation costs, at Trelleborg AB, Environmental studies, Miljöstudier
language
English
id
1325225
date added to LUP
2007-03-01 00:00:00
date last changed
2007-03-01 00:00:00
@misc{1325225,
  abstract     = {Environmental management accounting (EMA) is a management tool for the better consideration of environmental costs. Many benefits of EMA are discussed in the literature, but there are no comprehensive studies that weigh the benefits of EMA against the costs of its use. As a result, many organisations are uncertain about the outcomes of EMA and are, therefore, reluctant to implement such a tool. In order to help organizations to evaluate the need for EMA, the current paper aims to identify the factors that determine when the benefits of implementation outweigh the costs.

This paper also examines these factors at Trelleborg AB (a large company whose products are related to different applications of rubber) and provides recommendations regarding the consideration of environmental costs by management. Additionally, recommendations are given regarding the reporting of these costs.},
  author       = {Nikolaev, Angel},
  keyword      = {Environmental management accounting,EMA,implementation benefits,implementation costs,at Trelleborg AB,Environmental studies,Miljöstudier},
  language     = {eng},
  note         = {Student Paper},
  title        = {Factors that Determine the Need of Environmental Management Accounting in Industry Case study of Trelleborg AB},
  year         = {2003},
}