An Integrated Package of Environmental Management Control Systems

Brown, DA; Baker, M; Malmi, T

An Integrated Package of Environmental Management Control Systems

Brown, DA Baker, M Malmi, T

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Publisher:: Palgrave Macmillan
Publication Type:: Chapter
Citation:: Best Practices in Management Accounting, 2012, pp. 115 - 129
Issue Date:: 2012-01-01

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Field	Value	Language
dc.contributor.author	Brown, DA	en_US
dc.contributor.author	Baker, M	en_US
dc.contributor.author	Malmi, T	en_US
dc.contributor.editor	Gregoriou, GN	en_US
dc.contributor.editor	Finch, N	en_US
dc.date.issued	2012-01-01	en_US
dc.identifier.citation	Best Practices in Management Accounting, 2012, pp. 115 - 129	en_US
dc.identifier.isbn	9780230361553	en_US
dc.identifier.uri	http://hdl.handle.net/10453/120987
dc.description.abstract	This chapter examines the issue of how management control systems (MCS) can be designed and used to address environmental concerns within organisations. This issue is motivated by the developing awareness of the environmental and social issues caused by industrial activity, as spawned by a scientific consensus that human activities are affecting the Earth’s climate (Oreskes, 2004), levels of biodiversity and ecosystems (Hooper et al., 2005). In response, accounting academics, policy makers and practitioners have developed a range of external sustainability reports which aim to account for environmental activity. However, concerns remain in relation to the completeness and credibility of these reports (Adams, 2004). Moreover, while some researchers argue that reported levels of social and environmental performance are correlated with economic performance (Margolis and Walsh, 2003; Orlitzky et al., 2003), this ‘work leaves unexplored questions about what it is that firms are actually doing’ (Margolis and Walsh, 2003, p. 278).	en_US
dc.publisher	Palgrave Macmillan	en_US
dc.relation.ispartof	Best Practices in Management Accounting	en_US
dc.relation.isbasedon	10.1057/9780230361553.0018	en_US
dc.title	An Integrated Package of Environmental Management Control Systems	en_US
dc.type	Chapter
utslib.location	London, United Kingdom	en_US
utslib.for	150105 Management Accounting	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.consider-herdc	false	en_US
pubs.place-of-publication	London, United Kingdom	en_US
pubs.publication-status	Published	en_US

Abstract:

This chapter examines the issue of how management control systems (MCS) can be designed and used to address environmental concerns within organisations. This issue is motivated by the developing awareness of the environmental and social issues caused by industrial activity, as spawned by a scientific consensus that human activities are affecting the Earth’s climate (Oreskes, 2004), levels of biodiversity and ecosystems (Hooper et al., 2005). In response, accounting academics, policy makers and practitioners have developed a range of external sustainability reports which aim to account for environmental activity. However, concerns remain in relation to the completeness and credibility of these reports (Adams, 2004). Moreover, while some researchers argue that reported levels of social and environmental performance are correlated with economic performance (Margolis and Walsh, 2003; Orlitzky et al., 2003), this ‘work leaves unexplored questions about what it is that firms are actually doing’ (Margolis and Walsh, 2003, p. 278).

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/120987