Environmental Management Accounting and Supply Chain Management
Roger L. Burritt · Stefan Schaltegger · Martin Bennett · Tuula Pohjola · Maria Csutora
may, 2011 · Eco-Efficiency in Industry and Science 27-kitob · 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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