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An Integrated Package of Environmental Management Control Systems

In: Best Practices in Management Accounting

Author

Listed:
  • Max L. Baker
  • David A. Brown
  • Teemu Malmi

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).

Suggested Citation

  • Max L. Baker & David A. Brown & Teemu Malmi, 2012. "An Integrated Package of Environmental Management Control Systems," Palgrave Macmillan Books, in: Greg N. Gregoriou & Nigel Finch (ed.), Best Practices in Management Accounting, chapter 8, pages 115-129, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-36155-3_8
    DOI: 10.1057/9780230361553_8
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    Cited by:

    1. Lehman, Glen, 2017. "The language of environmental and social accounting research: The expression of beauty and truth," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 30-41.

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