Factors that Determine the Need of Environmental Management Accounting in Industry Case study of Trelleborg AB
(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:
http://lup.lub.lu.se/student-papers/record/1325225
- author
- Nikolaev, Angel
- supervisor
- organization
- year
- 2003
- 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}},
language = {{eng}},
note = {{Student Paper}},
title = {{Factors that Determine the Need of Environmental Management Accounting in Industry Case study of Trelleborg AB}},
year = {{2003}},
}