Corporate Environmental Performance and Environmental Management Accounting Systems

Erscheinungsjahr 2025
ISBN: 978-3-031-84946-6
Verlag: Springer Nature Switzerland

Buch, Englisch, 68 Seiten, Format (B × H): 160 mm x 241 mm, Gewicht: 287 g

Reihe: SIDREA Series in Accounting and Business Administration

This book provides insights into the role of environmental management accounting practices and the impact of various governance aspects dedicated to the environment in enhancing corporate environmental performance. It also examines the extent of environmental disclosure based on organizational-level data from Italian listed firms. These mechanisms work together to influence policies and management decisions, particularly in guiding businesses towards more sustainable choices.

The book suggests that firms can use robust and versatile governance mechanisms to improve managerial oversight by incorporating diverse viewpoints, ideas, perspectives, and abilities into the decision-making process. This, in turn, may lead to better performance. Effective governance drives change towards a cleaner environment by tapping into untapped potential, such as eco-friendly operations, and optimizing resource utilization.

Additionally, the book emphasizes the role of environmental management accounting systems in helping firms better coordinate, measure, and manage their capabilities, thereby achieving improved environmental performance.

Zielgruppe

Research

Autoren/Hrsg.

Lucianetti, Lorenzo

Aman, Mohamed

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Betriebliches Energie- und Umweltmanagement
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Volkswirtschaftslehre Umweltökonomie
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung

Inhaltsverzeichnis

Introduction.- Corporate environmental performance and environmental disclosure.- Environmental management accounting practices.- The relationship between Environmental management accounting, environmental disclosure, governance, and corporate environmental performance: Some empirical evidence from Italy.- Conclusions, Implications, limitations, and future lines of research.

Über Autor(innen)

Lorenzo Lucianetti is a Professor of Business Administration and the Director of Undergraduate Studies in Economics and Management at the University of Chieti and Pescara, Italy. He is also a Visiting Research Fellow at the University of Cranfield, U.K. His research has been published in refereed journals such as the Academy of Management Journal, the Journal of Applied Psychology, the Journal of Operations Management, the Journal of Management Studies, the Journal of Organizational Behavior, the Journal of Business Ethics, the International Journal of Operations and Production Management, Management Accounting Research, IEEE Transactions on Engineering Management, the Journal of International Accounting Research, Human Resource Management, the International Entrepreneurship and Management Journal, the International Journal of Production Economics, Decision Sciences, the International Journal of Production Research, the Journal of Occupational and Organizational Psychology, Personnel Psychology, Business Ethics: A European Review, the Journal of Small Business Management, and Management Decision.

Mohamed Aman obtained his Ph.D. in Accounting, Management, and Business Economics (AMBE) from the University of Chieti and Pescara, Department of Management and Business Administration, Italy. He has also been a visiting researcher at Durham University, Durham, United Kingdom. His research interests include environmental accounting and disclosure, corporate governance and accountability, performance measurement, and management control.