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The Benefits of Improved Environmental Accounting: An Economic Framework to Identify Priorities

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  • Boyd, James

    () (Resources for the Future)

Abstract

Improved environmental accounting is increasingly seen by corporate managers and environmental advocates alike as a necessary complement to improved environmental decision-making within the private sector. This paper develops an economic approach to the evaluation of environmental accounting's benefits and derives the value, and determinants, of improved accounting information in several production and capital budgeting contexts. Using concepts from managerial economics, finance, and organizational theory, the analysis identifies the types of environmental accounting improvement that are most likely to yield significant financial and environmental benefits.

Suggested Citation

  • Boyd, James, 1998. "The Benefits of Improved Environmental Accounting: An Economic Framework to Identify Priorities," Discussion Papers dp-98-49, Resources For the Future.
  • Handle: RePEc:rff:dpaper:dp-98-49
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    File URL: http://www.rff.org/RFF/documents/RFF-DP-98-49.pdf
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    References listed on IDEAS

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    1. Boyd, James, 1998. "Searching for the Profit in Pollution Prevention: Case Studies in the Corporate Evaluation of Environmental Opportunities," Discussion Papers dp-98-30, Resources For the Future.
    2. Pindyck, Robert S, 1991. "Irreversibility, Uncertainty, and Investment," Journal of Economic Literature, American Economic Association, vol. 29(3), pages 1110-1148, September.
    3. Richard R. Nelson & Sidney G. Winter, 1964. "A Case Study in the Economics of Information and Coordination the Weather Forecasting System," The Quarterly Journal of Economics, Oxford University Press, vol. 78(3), pages 420-441.
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    Cited by:

    1. Bose, Sudipta, 2006. "Environmental Accounting and Reporting in Fossil Fuel Sector : A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla)," MPRA Paper 7995, University Library of Munich, Germany.
    2. Boyd, James & Manson, Cynthia, 2011. "Attributing Benefits to Voluntary Programs in EPA’s Office of Resource Conservation and Recovery: Challenges and Options," Discussion Papers dp-11-09, Resources For the Future.
    3. Schilizzi, Steven & Lesourd, Jean-Baptiste, 2001. "Accounting systems and environmental decision making: what costs, what benefits?," 2001 Conference (45th), January 23-25, 2001, Adelaide 125929, Australian Agricultural and Resource Economics Society.

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