摘要:

AbstractIt is now widely acknowledged that environmental issues will increasingly affect the performance of firms in western countries, both in the short and in the long run. Environmental issues can act on revenues and on costs. They can influence revenues when a firm follows a ‘green strategy’, i.e. it enhances the characteristics of environmental compatibility of its products or it promotes a credible image of a ‘green company’, that employs only clean technologies. They can influence costs as, on the one hand, more limiting environmental standards can result in higher manufacturing and non manufacturing costs and, on the other hand, programmes focused on improving environmental performances can result in less spoils and wastes, hence in lower costs.Hence, environmental performance should be a structured part of the management control system of an industrial firm. Unfortunately, it is not completely clear how accounting information can be structured in order to obtain this result.This paper is aimed at developing a set of information that can be used for a managerial control focused on the environmental performance of an industrial firm. This paper is organized in three main sections.Section I describes the conceptual requirements of a management control system based on accounting information for monitoring the environmental performance of an industrial firm (completeness, long term orientation, external orientation, measurability and cost).Section II analyses different classes of Environmental Performance Indicators (EPI) used in practice. Both accounting measures (prevention costs and investments; operating environmental costs; contingent environmental liabilities) and non financial measures (physical indicators; compliance) are considered.Section III suggests an integrated approach to the design of a management control system focused on environmental issues, where different classes of indicators are used jointly. More specifically, two integrated systems, one mostly based on physical measures and aimed at external communication, the other focused on accounting measures and supporting managerial decision making, are su

ISSN:0964-4733    

DOI:10.1002/bse.3280030101

出版商:John Wiley&Sons, Ltd    

年代:1994

数据来源: WILEY

摘要:

AbstractThis paper suggests that environmental impacts can be reduced in the SME sector through more detailed, less generic model developments for each industrial sector based on best practices and not on strategic management systems. It also suggests simplification of environmental support organisations and advocates the development of the concept of Energy Performance Contracting to Environmental Performance Contracting. There are undoubtedly many ways in which SMEs can improve their environmental performance but it is questionable that within the present economic system environmental sustainability will ever be achieved. Increased environmental regulation would certainly level the playing field but would not change the fundamental attitudes towards the environment as a generator of maximum wealth for the sole purpose of short term consumption. Self regulation is certainly the ultimate goal, where individuals and businesses recognise and respect the environment on more of an holistic level and where other individual utilities are gained from work aside from financial gain. The argument is that this radical (used here in its true sense to mean from the root) change of economic priorities could be achieved through a fair trading system run on a bioregional level. However at the moment self regulation within the present economic system seems ineffective as the environment is simply not a priority for SMEs. Small scale environmental improvements may occur but results from this research suggest that commitment to the environment on a practical rather than theoretical level needs to exist for substantial change to take place. This commitment is unlikely to increase substantially within an economic system that does not attach higher value to the environment. The attainment of environmental sustainability would require a fresh analysis of the economic system and our own individual consciousness.

ISSN:0964-4733    

DOI:10.1002/bse.3280030102

出版商:John Wiley&Sons, Ltd    

年代:1994

数据来源: WILEY

摘要:

AbstractThe life span of a product is a key component in assessing its environmental impact. Until very recently, however, product durability was far from prominent in the environmental debate. This has begun to change due to mounting concern about waste, the prospect of producer ‘take back’ schemes and the importance of quality in highly competitive international markets. This has led to product durability emerging on the business and environment agenda.This paper explores the significance of product life spans and identifies currently available data on the life‐span of consumer durables. It defines product life and argues that, from an environmental perspective, optimum product life, rather than maximum product life should be the goal.It suggests that potential advantages to businesses of manufacturing and retailing products with longer life spans include improved environmental foresight (i.e. a greater responsiveness to new social trends, changes in consumer behaviour and tighter government regulations), an enhanced reputation for quality, greater potential market share and increased customer loyalty.Addressing claims that manufacturers deliberately make products with the intention that they should have life spans below the known technical potential, the paper identifies some of the influences upon manufacturers which encourage shorter product life spans. Finally, some means by which longer life products might be encouraged are pro

ISSN:0964-4733    

DOI:10.1002/bse.3280030103

出版商:John Wiley&Sons, Ltd    

年代:1994

数据来源: WILEY

摘要:

AbstractThe size and composition of our bin has changed over the years, as a result of the evolution of our way of living and our consumption habits. The wider range of goods now offered to consumers has resulted in significant augmentation of waste discarded in the form of packaging. The latter is estimated to represent about 30% by weight of total domestic waste. More than ever concerned about environmental issues, the public, alarmed by the media, has shown a strong interest in the problem of waste and waste management. Packaging is now felt as excessive, wasteful and bad for the environment, in particular plastic packaging since plastics are not as easily recycled as other materials. This paper, which includes the results of a consumer survey, brings to light the attitude and misconception of European consumers towards packaging and packaging materials and gives another insight into the problem.

ISSN:0964-4733    

DOI:10.1002/bse.3280030104

出版商:John Wiley&Sons, Ltd    

年代:1994

数据来源: WILEY

ISSN:0964-4733    

DOI:10.1002/bse.3280030105

出版商:John Wiley&Sons, Ltd    

年代:1994

数据来源: WILEY

ISSN:0964-4733    

DOI:10.1002/bse.3280030106

出版商:John Wiley&Sons, Ltd    

年代:1994

数据来源: WILEY

ISSN:0964-4733    

DOI:10.1002/bse.3280030108

出版商:John Wiley&Sons, Ltd    

年代:1994

数据来源: WILEY

ISSN:0964-4733    

DOI:10.1002/bse.3280030109

出版商:John Wiley&Sons, Ltd    

年代:1994

数据来源: WILEY

ISSN:0964-4733    

DOI:10.1002/bse.3280030110

出版商:John Wiley&Sons, Ltd    

年代:1994

数据来源: WILEY

ISSN:0964-4733    

DOI:10.1002/bse.3280030111

出版商:John Wiley&Sons, Ltd    

年代:1994

数据来源: WILEY