Environmental Management Accounting and Supply Chain Management
Roger L. Burritt · Stefan Schaltegger · Martin Bennett · Tuula Pohjola · Maria Csutora
mai 2011 · Eco-Efficiency in Industry and Science27. raamat · Springer Science & Business Media
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This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.
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