Showing papers by "Roger Burritt published in 2003"

An Introduction to Corporate Environmental Management: Striving for Sustainability

Abstract: Part 1: Overview 1. Purpose, structure and contents of this textbook 2. Management and business companies 3. Environmental orientation 4. Sustainable development 5. Business management on its way to sustainability 6. Business management and its stakeholders Part 2: Success factors and fields of action 7. Balanced socioeconomic management of the environmental challenge 8. Markets, efficiency and eco-efficiency 9. Systems of legal regulation, environmental norms and standards 10. Partnerships and legitimacy 11. Political arenas Part 3: Strategic environmental management 12. Strategic process and strategic options 13. Basic corporate environmental strategies 14. Competitive strategies 15. Risk management strategies Part 4: Concepts and tools of corporate environmental management 16. Eco-marketing 17. Environmental accounting 18. Environmental management systems and eco-control 19. Outlook and future of corporate environmental management Appendix: Model environmental agreement Bibliography

Towards a Comprehensive Framework for Environmental Management Accounting

Abstract: This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting — monetary environmental management accounting (MEMA) and physical environmental management accounting (PEMA). It highlights the past/future and short/long-term time dimensions of the different tools, and the regularity of information generation, before concluding with a brief discussion about choice of the most important EMA tools.

Environmental Management Accounting for Staff Appraisal: Evidence from Australia, Germany and Japan

Abstract: Interest has emerged in the idea of promoting the development of environmental management accounting systems within organisations. Various environmental management accounting frameworks and tools for analysis have been proposed and some evidence has been gathered about current practice. This paper adds to the existing body of knowledge on the potential of environmental management accounting information to be used for individual performance appraisal. It examines the results of a survey of the styles of environmental information gathered and environmental management accounting practices of companies listed on stock exchanges in Australia, Germany and Japan. The focus of the survey is on an exploratory study of the comparative link between environmental management

Journal of the asia pacific centre for environmental accountability

Abstract: Examined here are potential influences on the introduction of sustainability accounting in the public sector. A brief review of the general meaning and context of sustainability accounting is presented, followed by a review of positive and negative incentives for the adoption of sustainability accounting in public sector enterprises. Finally, concluding comments are made about the potential for sustainability accounting in the public sector.