Concepts and tools of corporate environmental management: Environmental accounting

2014 ◽  
pp. 251-292
Author(s):  
Stefan Schaltegger ◽  
Roger Burritt ◽  
Holger Petersen
Keyword(s):  
Environmental Management ◽  
Environmental Accounting ◽  
Corporate Environmental Management

La contabilidad medioambiental y la gestión ambiental en las empresas ubicadas en la Región Suroeste Andina de Venezuela

Oikos ◽  
2015 ◽  
Vol 15 (31) ◽  
pp. 39
Author(s):  
María Genoveva Millán Vázquez de la Torr ◽  
Betty Lucía Mora Pernía
Keyword(s):  
Environmental Management ◽  
Empirical Study ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Economic Resources

RESUMENLa gestión ambiental empresarial ha tomado, últimamente, mucha relevancia. Llevarla a cabo origina flujos de recursos económicos que afectan las operaciones de la empresa; por tanto se deben manejar herramientas que permitan incorporarlos a la contabilidad. Al efecto se han emitido normas, declaraciones y principios relacionados con los temas medioambientales para que puedan ser interpretados e incorporados a la información que se procesa en las empresas. Este artículo analiza los avances en estas cuestiones presentando un estudio empírico sobre la utilización de la contabilidad medioambiental.Palabras clave: contabilidad medioambiental, revelación de información medioambiental, gestión medioambiental empresarial. Environmental accounting and environmental management companies located in the Southwest Andino in VenezuelaABSTRACTThe Business environmental management has taken, ultimately, a lot of importance. Carry it out originates flows of economic resources that affect the operations of the business; therefore should be handled tools that permit to incorporate them to the accounting. To this effect have been issued standards, statements and principles related to the environmental themes so that they can be interpreted and incorporated to the information that is processed in the businesses. This paper analyzes the advances in these themes presenting an empirical study on the use of the environmental accounting.Keywords: environmental accounting, revelation of environmental information, business environmental management.

scholarly journals Environmental Management, Green Innovation, and Social–Open Innovation

2021 ◽  
Vol 7 (1) ◽  
pp. 89
Author(s):  
Pham Thu Huong ◽  
Jacob Cherian ◽  
Nguyen Thi Hien ◽  
Muhammad Safdar Sial ◽  
Sarminah Samad ◽  
...  
Keyword(s):  
Environmental Management ◽  
Stock Exchange ◽  
Advanced Technology ◽  
Green Innovation ◽  
Social Image ◽  
Whole Process ◽  
Corporate Environmental Management ◽  
The Impact ◽  
The Relationship

The present study aims to determine the impact of green innovation (GI) on the overall performance of an organization while keeping the variable of environmental management (EM) as a moderator. We used a dataset consisting of four data years, from 2014 to 2017, of A-share companies listed on the Shanghai Stock Exchange (SSE). The concept of green innovation refers to the use of advancements in technology that enable savings in energy, along with the recycling of waste material. When advanced technology is utilized in the production process, the products are referred to as green products and the whole process of adopting such technologies and product design is referred to as “Corporate Environmental Management”. Such innovations improve the overall financial performance of companies as it enables them to improve their social image by reducing their carbon footprint and ensures their long-term sustainability. The main issue is the limited focus and attention given to the topic, from the perspective of companies. This research focuses on the impact of green innovation and the importance of environmental management for the sustainability of companies. Our findings suggest that the relationship between green innovation and the performance of the company is positive and verifies the existence of moderating effects of environmental management on the relationship between green innovation and firm performance. Implications are given to academia and practitioners.

scholarly journals Corporate Environmental Management Systems and Outcomes: A Case Study of ISO 14001 Implementation in a Cable Manufacturing Company in Tema, Ghana

2018 ◽  
Vol 14 (31) ◽  
pp. 320
Author(s):  
Nancy, Botchway ◽  
Shine Francis, Gbedemah
Keyword(s):  
Environmental Management ◽  
Energy Consumption ◽  
Sampling Technique ◽  
Iso 14001 ◽  
Management Systems ◽  
Environmental Management Systems ◽  
Annual Data ◽  
Manufacturing Firm ◽  
Corporate Environmental Management ◽  
Before And After

The potential for the firm to improve its resource use especially energy management by using Environmental Management Systems (EMS) like ISO 14001 has been shown to be possible. Yet, no in-depth research has been conducted to explore this possibility in Ghana. The implementation of EMS integrates the corporate environmental management strategies and management commitment to sustainable development but most of the organisations in developing countries of West Africa are slow to adopt the management system. The aim of this paper is to assess the drivers, the competitive advantages of ISO 14001 EMS certification and the environmental impact of ISO 14001 EMS certification, in terms of energy consumption. Before and after methods of evaluation were used to analyse the data collected. Purposive sampling technique was used to administer questionnaires and interview guides to employees of the cable manufacturing firm. A review was also made of annual data for electricity consumption before and after ISO 14001 EMS certification. The findings indicate that the main driver of the ISO 14001 EMS certification by the firm is to take advantage of certification to expand its market share. It was also found out that reduction in potential environmental liability risks is the main competitive advantage of ISO 14001 EMS certification. In terms of energy consumption, the findings show that the firm is saving a lot of energy thus cost. It is recommended that more efforts should be made by the energy commission of Ghana through the provision of funds to firms who want to implement environmental management systems.

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