haku: @author Burritt, R. / yhteensä: 2
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| Tekijä: | Burritt, R. |
| Otsikko: | Corporate environmental performance indicators: cost allocation - boon or bane? |
| Lehti: | Greener Management International
1997 : SPRING, 17, p. 89-100 |
| Asiasana: | ENVIRONMENTAL ECONOMICS COST ALLOCATION MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | This paper addresses the following issues. First, the reasons for cost allocation, contrasting information accuracy and behaviour-influencing views; second, the areas in which cost allocation has an impact on corporate environmental performance; and third, whether and how it can be used in a pro-environmentally-benign manner by corporations with environmentally-sensitive activities. It concludes that cost allocation can be used in combination with non-financial environmental performance measures to influence corporate environmental behaviour in a pro-environmental manner. |
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