Current Trends in Environmental Cost Accounting —

Authors: Stefan Schaltegger Marcus Wagner

Publish Date: 2005

Volume: , Issue: , Pages: 45-62

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Abstract

This paper provides an overview of current trends state of the art and bestpractice in environmental cost accounting as well as a discussion of how it complements environmental performance and ecoefficiency indicators It addresses a number of current approaches to ECA Amongst others these will refer to the evolution of and experiences with ECA in companies such as activitybased costing process costing and target costing The trend in cost accounting towards relating costs to material flows and related environmental impacts calls for indicators of integrated economic and environmental performance measurement socalled ecoefficiency performance measurementThe complementarity of ECA with environmental performance indicators in particular ecoefficiency indicators and environmental performance measurement also needs to take into account the integration of ECA and performance measurement into controlling and operations Therefore the paper will also discuss how ECA and environmental performance indicators can be integrated into decisionmaking The paper and performance measurement approaches for decisionmaking under different firmlevel operating conditions

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