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Author:Lanen, W.
Title:Waste minimization at 3M company: a field study in nonfinancial performance measurement
Journal:Journal of Management Accounting Research
1999 : VOL. 11:1, p. 29-44
Index terms:MANAGEMENT RESEARCH
PERFORMANCE MEASUREMENT
ENVIRONMENT
Language:eng
Abstract:Environmental issues are receiving increased attention in performance measurement plans of firms. However,there is little systematic empirical evidence on these programs. This paper describes an environmental performance program at 3M Company where there is considerable cross-sectional variation in results across plants. The analysis uses data from 55 plants reporting as part of the program to assess the impact of various plant characteristics on program results.
SCIMA record nr: 215465
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