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An empirical study of environmental cost drivers

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Author Info

  • Simon Alcouffe

    ()
    (ESC Toulouse - Ecole Supérieure de commerce de Toulouse)

  • Nicolas Berland

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

  • Benjamin Dreveton

    ()
    (CEREGE - IAE de Poitiers)

  • Moez Essid

    (GRIISG - ISG paris)

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    Abstract

    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.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/53/05/28/PDF/AlcouffeBerlandDrevetonEssid-EAA2010.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00530528.

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    Date of creation: 19 May 2010
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    Publication status: Published - Presented, European Accounting Association 33rd Annual Congress, 2010, Turkey
    Handle: RePEc:hal:journl:halshs-00530528

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00530528/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Environmental Management Accounting; Cost Driver; Social & Environmental Responsibility;

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