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| Author: | Burnett, R.D. Hansen, D.R. |
| Title: | Ecoefficiency: defining a role for environmental cost management |
| Journal: | Accounting, Organizations and Society
2008 : AUG, VOL. 33:6 p.551-581 |
| Index terms: | cost effectiveness productivity environmental accounting performance management USA |
| Language: | eng |
| Abstract: | The paper examines the relationship between environmental performance and productive efficiency in the United States electric utility industry before and after the 1990 Clean Air Act Amendments. Data Envelopment Analysis (DEA) is used, and cross-sectional examinations reveal lower polluting plants being more efficient than higher polluting plants. Furthermore, longitudinal analyses indicate plants being able to simultaneously reduce pollution and increase relative efficiency. The results prove that proactive environmental management can reduce environmental costs and support that it is profitable to adopt an environmental cost management system. |
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