search query: @author James, P. / total: 7
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| Author: | Bennett, M. James, P. |
| Title: | Making environmental management count: Baxter International's environmental financial statement |
| Journal: | Greener Management International
1997 : SPRING, 17, p. 113-128 |
| Index terms: | ENVIRONMENTAL ECONOMICS MANAGEMENT FINANCIAL STATEMENTS |
| Language: | eng |
| Abstract: | This paper examines the attempt made by one major corporation to develop an environmental financial statement (EFS), to be used both to report externally (in the annual corporate Environmental Performance Report) and internally as part of environmental management within the company. The paper reviews the context of environmental management and environmental accounting generally, and the background at Baxter; it examines the content of the EFS, the accounting policies followed, and the underlying data collection and the approximations and estimates needed in places. |
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