Eco-efficiency measurement and the influence of organisational factors: evidence from large Italian companies

Eco-efficiency measurement and the influence of organisational factors: evidence from large... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Cleaner Production Elsevier

Eco-efficiency measurement and the influence of organisational factors: evidence from large Italian companies

Loading next page...
 
/lp/elsevier/eco-efficiency-measurement-and-the-influence-of-organisational-factors-Gglb1VwOg1
Publisher
Elsevier
Copyright
Copyright © 2016 Elsevier Ltd
ISSN
0959-6526
D.O.I.
10.1016/j.jclepro.2016.02.035
Publisher site
See Article on Publisher Site

Abstract

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

Journal of Cleaner ProductionElsevier

Published: May 20, 2016

References

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 12 million articles from more than
10,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Unlimited reading

Read as many articles as you need. Full articles with original layout, charts and figures. Read online, from anywhere.

Stay up to date

Keep up with your field with Personalized Recommendations and Follow Journals to get automatic updates.

Organize your research

It’s easy to organize your research with our built-in tools.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

Monthly Plan

  • Read unlimited articles
  • Personalized recommendations
  • No expiration
  • Print 20 pages per month
  • 20% off on PDF purchases
  • Organize your research
  • Get updates on your journals and topic searches

$49/month

Start Free Trial

14-day Free Trial

Best Deal — 39% off

Annual Plan

  • All the features of the Professional Plan, but for 39% off!
  • Billed annually
  • No expiration
  • For the normal price of 10 articles elsewhere, you get one full year of unlimited access to articles.

$588

$360/year

billed annually
Start Free Trial

14-day Free Trial