An empirical study of environmental cost drivers
AbstractThis 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.
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Bibliographic InfoPaper provided by HAL in its series Post-Print with number halshs-00530528.
Date of creation: 19 May 2010
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Publication status: Published - Presented, European Accounting Association 33rd Annual Congress, 2010, Turkey
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00530528/en/
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Environmental Management Accounting; Cost Driver; Social & Environmental Responsibility;
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