An Empirical Study of Environmental Cost Drivers
Alcouffe, Simon; Berland, Nicolas; Dreveton, Benjamin; Essid, Moez (2010), An Empirical Study of Environmental Cost Drivers, 33rd EAA Annual Congress, 2010-05, Istanbul, Turquie
TypeCommunication / Conférence
External document linkhttp://halshs.archives-ouvertes.fr/halshs-00530528/fr/
Conference title33rd EAA Annual Congress
MetadataShow full item record
Abstract (EN)This paper draws on Environmental Management Accounting (EMA) literature and cost driver theory to study the nature and role of environmental cost drivers. More specifically, two types of operations related to environmental protection were empirically examined: the removal of asbestos from buildings and soil remediation. Findings from a series of case studies are presented and discussed. The paper contributes to existing literature in three ways: (1) by testing the adaptability of cost drivers typologies in a non-traditional, non-industrial setting (2) by proposing a more dynamic vision of the cost of social and environmental responsibility of the firm, and (3) by shedding light on the complex interrelationships of environmental cost drivers.
Subjects / KeywordsSocial & Environmental Responsibility; Cost Driver; Environmental Management Accounting
Showing items related by title and author.
L’influence des parties prenantes sur les coûts environnementaux : l’exemple des coûts de désamiantage Alcouffe, Simon; Berland, Nicolas; Dreveton, Benjamin (2013) Article accepté pour publication ou publié