Ecoefficiency: Defining a role for environmental cost management

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• 作者：Royce D. Burnett ; Don R. Hansen
• 关键词：Fatty acid ; GnHCl denaturation ; Ligand binding ; Free energy change
• 刊名：Accounting, Organizations and Society
• 出版年：2008
• 出版时间：August 2008
• 年：2008
• 卷：33
• 期：6
• 页码：551-581
• 全文大小：334 K

文摘

This study investigates the relationship between environmental performance and productive efficiency in the United States electric utility industry before and after the 1990 Clean Air Act Amendments. Using Data Envelopment Analysis (DEA), cross-sectional examinations reveal lower polluting plants are more efficient than higher polluting plants. Longitudinal analyses indicate plants can simultaneously reduce pollution and increase relative efficiency. Collectively, these results are evidence that proactive environmental management can reduce environmental costs and thus, lends support for adopting an environmental cost management system.