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dc.contributor.authorAlcouffe, Simon
dc.contributor.authorBerland, Nicolas
dc.contributor.authorDreveton, Benjamin
dc.contributor.authorEssid, Moez
dc.date.accessioned2010-11-10T15:18:26Z
dc.date.available2010-11-10T15:18:26Z
dc.date.issued2010
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/5038
dc.language.isoenen
dc.subjectSocial & Environmental Responsibilityen
dc.subjectCost Driveren
dc.subjectEnvironmental Management Accountingen
dc.subject.ddc657en
dc.subject.classificationjelQ56en
dc.subject.classificationjelM41en
dc.titleAn Empirical Study of Environmental Cost Driversen
dc.typeCommunication / Conférence
dc.description.abstractenThis 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.en
dc.identifier.citationpages25en
dc.identifier.urlsitehttp://halshs.archives-ouvertes.fr/halshs-00530528/fr/en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.conftitle33rd EAA Annual Congressen
dc.relation.confdate2010-05
dc.relation.confcityIstanbulen
dc.relation.confcountryTurquieen


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