Date
2010
Dewey
Contrôle de gestion Comptabilité
Sujet
Social & Environmental Responsibility; Cost Driver; Environmental Management Accounting
JEL code
Q56; M41
Conference name
33rd EAA Annual Congress
Conference date
05-2010
Conference city
Istanbul
Conference country
Turquie
Author
Alcouffe, Simon
Berland, Nicolas
Dreveton, Benjamin
Essid, Moez
Type
Communication / Conférence
Item number of pages
25
Abstract (EN)
This paper draws on Environmental Management Accounting (EMA) literature and cost driver theory to study the nature and role of environmental cost drivers. More specifically, two types of operations related to environmental protection were empirically examined: the removal of asbestos from buildings and soil remediation. Findings from a series of case studies are presented and discussed. The paper contributes to existing literature in three ways: (1) by testing the adaptability of cost drivers typologies in a non-traditional, non-industrial setting (2) by proposing a more dynamic vision of the cost of social and environmental responsibility of the firm, and (3) by shedding light on the complex interrelationships of environmental cost drivers.