Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection

  • Schaltegger S
  • Burritt R
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Abstract

Reflections on how much voluntary expenditure a company should make on environmental-protection measures are dominated by the discussion of relevant direct internal costs. Compulsory spending on environmental protection (eg expenditure forced by regulations) is …

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Schaltegger, S., & Burritt, R. (2005). Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection. In Environmental Management Accounting: Informational and Institutional Developments (pp. 265–277). Kluwer Academic Publishers. https://doi.org/10.1007/0-306-48022-0_21

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