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An empirical study of environmental cost drivers

Author

Listed:
  • Simon Alcouffe

    (ESC Toulouse - Groupe École Supérieure de Commerce de Toulouse - ESCT)

  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Benjamin Dreveton

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Moez Essid

    (GRIISG - ISG paris)

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.

Suggested Citation

  • Simon Alcouffe & Nicolas Berland & Benjamin Dreveton & Moez Essid, 2010. "An empirical study of environmental cost drivers," Post-Print halshs-00530528, HAL.
    • Handle: RePEc:hal:journl:halshs-00530528
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00530528v1
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    File URL: https://shs.hal.science/halshs-00530528v1/document
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    Cited by:

    1. Grégory Wegmann, 2011. "Activity-based Management in France: A focus on the information systems department of a bank," Post-Print hal-00584770, HAL.
    2. Pierre Baret & Vincent Helfrich, 2019. "The “trilemma” of non-financial reporting and its pitfalls," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 485-511, June.

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