This paper investigates the use of the eco-efficiency measurement. It also analyses whether environmental planning, business strategies, operational practices, environmental management system certification and environmental management accounting influence eco-efficiency. The five organisational factors express formal elements of the organisational structure. The research design consists of a mixed method approach with a set of information composed of a survey of 65 companies plus 14 interviews. The results show a poor use of eco-efficiency measurement and the positive influence of just environmental planning and environmental management accounting. What stands out is the urgency to encourage companies to have more articulated measurement and evaluation tools for analyse the interplay between environmental and economic performance (i.e. eco-efficiency). The paper extends empirical studies on environment-related management accounting tools. This study also underlines the importance of analysing the organisational dimension which is fundamental for promoting the integration of environmental issues into management control.
Journal of Cleaner Production – Elsevier
Published: May 20, 2016
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