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Environmental accounting: an essential component of business strategy

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  • Mehenna Yakhou
  • Vernon P. Dorweiler

Abstract

Environmental accounting is on an expansion path. With increasing social focus on the environment, accounting fills an expectation role, to measure environmental performance. The status of environmental awareness provides a dynamic for business reporting its environmental performance. Examining the integration of environmental policy with business policy is the focus of this research. The business firm's strategy includes responding to capital and operating costs of pollution control equipment. This is caused by increasing public concerns over environmental issues, and by a recent government‐led trend to incentive‐based regulation. This paper describes the environmental component of the business strategy, producing the required performance reports and recognizing the multiple skills required to measure, compile and analyze the requisite data. Special emphasis of the research is on generation of reports and their standards, for the range of business and regulatory purposes. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Mehenna Yakhou & Vernon P. Dorweiler, 2004. "Environmental accounting: an essential component of business strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 13(2), pages 65-77, March.
    • Handle: RePEc:bla:bstrat:v:13:y:2004:i:2:p:65-77
    DOI: 10.1002/bse.395
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    References listed on IDEAS

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    1. David Owen & Glen Lehman, 2000. "Social And Environmental Accounting: Trends And Directions For The Future," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 1-4, March.
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    Cited by:

    1. Mohajan, Haradhan & Deb, Suman & Rozario, Steve, 2011. "Environmental accounting and the roles of economics," MPRA Paper 50687, University Library of Munich, Germany, revised 25 Aug 2011.
    2. Dongmin Kong & Xiandong Yang & Chen Liu & Wei Yang, 2020. "Business strategy and firm efforts on environmental protection: Evidence from China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 445-464, February.
    3. Tarus John Kipngetich & Joel Tenai & Ronald Bonuke, 2019. "Determinants of Environmental Disclosure. Does Leverage Matter? Reflection from Firms Listed in the Nairobi Security Exchange," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 7(2), pages 107-114.
    4. Davide Giacomini & Paola Zola & Diego Paredi & Mario Mazzoleni, 2020. "Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1552-1564, July.
    5. Sarah Yuliarini & Zaleha Othman Othman & Ku Nor Izah Ismaila, 2017. "Environmental accounting practices: A regulatory and internal management perspective," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 5(3), pages 1-11, June.
    6. Scott Victor Valentine, 2010. "The Green Onion: a corporate environmental strategy framework," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(5), pages 284-298, September.
    7. Seongho Kang & Won‐Moo Hur, 2012. "Investigating the Antecedents of Green Brand Equity: A Sustainable Development Perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(5), pages 306-316, September.
    8. Olaf Weber, 2012. "Environmental Credit Risk Management in Banks and Financial Service Institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 21(4), pages 248-263, May.
    9. Dutta, Saurav K. & Lawson, Raef A. & Marcinko, David J., 2016. "A management control system to support corporate sustainability strategies," Advances in accounting, Elsevier, vol. 32(C), pages 10-17.
    10. Nandini E. S & Sudharani R & Suresh N, 2022. "A Study on Impact of Environmental Accounting on Profitability of Companies listed in Bombay Stock Exchange," Papers 2207.00716, arXiv.org.
    11. Mirela Camelia Baba, 2012. "Advantages Of Implementing Environmental Accounting Within An Economic Entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 19-24, November.
    12. Bettina Hódi Hernádi, 2012. "Green Accounting for Corporate Sustainability," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 8(02), pages 23-30.
    13. Kevin Baird & Sophia Su & Amy Tung, 2018. "Organizational Culture and Environmental Activity Management," Business Strategy and the Environment, Wiley Blackwell, vol. 27(3), pages 403-414, March.
    14. Scott Victor Valentine, 2012. "Policies for Enhancing Corporate Environmental Management: a Framework and an Applied Example," Business Strategy and the Environment, Wiley Blackwell, vol. 21(5), pages 338-350, July.
    15. Gholamreza Zandi & Hoyoung Lee, 2019. "Factors Affecting Environmental Management Accounting and Environmental Performance: An Empirical Assessment," International Journal of Energy Economics and Policy, Econjournals, vol. 9(6), pages 342-348.
    16. Gyula Fülöp & Bettina Hódi Hernádi, 2013. "Quality Improvement in Accounting," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 9(02), pages 41-51.
    17. Michael Bamidele Fakoya & Emmanuel O. Imuezerua, 2020. "Identifying ‘True’ Water Loss Information through the MFCA Model for Improved Cost-Saving Decisions in a Water Utility: A Case Study of the Doorndraai Water Treatment Scheme in South Africa," Sustainability, MDPI, vol. 12(18), pages 1-27, September.
    18. Kenneth Geiser & Joel Tickner & Sally Edwards & Mark Rossi, 2015. "The Architecture of Chemical Alternatives Assessment," Risk Analysis, John Wiley & Sons, vol. 35(12), pages 2152-2161, December.
    19. Mohd Shoeb & Aamir Aslam & Anam Aslam, 2022. "Environmental Accounting Disclosure Practices: A Bibliometric and Systematic Review," International Journal of Energy Economics and Policy, Econjournals, vol. 12(4), pages 226-239, July.
    20. Elisa Baraibar‐Diez & María D. Odriozola & José Luis Fernández Sánchez, 2017. "A Survey of Transparency: An Intrinsic Aspect of Business Strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 26(4), pages 480-489, May.

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