Environmental cost accounting as a strategy tool within the Greek organizations
While there is a growing demand for environmentally responsible organizations that, apart from adding value, try to minimize their environmental impact, use efficiently the raw materials and innovate in technologies which protect the natural environment, the current global economic recession raises fears that organizations will abandon their current managerial practices for the environment in order to minimize operational costs.
But, there are practices that can combine both environmental responsibility and value addition to the organizations. Environmental cost accounting (ECA) is a tool that belongs to environmental management accounting, as this was suggested in 2001 by the United Nations Division for Sustainable Development (UN DSD). By using ECA, organizations are able to identify internal and external environmental costs and manage them in order to add value. The main need is this strategy tool to be learnt by managers in organizations, because there seems to be a lack of information about it.
| Copyright: | © Aristotle University of Thessaloniki | |
| Source: | 2nd International Conference 2009 (Juni 2009) | |
| Pages: | 6 | |
| Price inc. VAT: | € 5,00 | |
| Autor: | K.D. Papaspyropoulos  Vaios Blioumis Athanasios S. Christodoulou | |
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