Strategic environmental management accounting

Authored by: Delphine Gibassier

Routledge Handbook of Environmental Accounting

Print publication date:  March  2021
Online publication date:  March  2021

Print ISBN: 9780367152338
eBook ISBN: 9780367152369
Adobe ISBN:

10.4324/9780367152369-16

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Abstract

After having analysed what strategic management accounting entails, this chapter reflects upon how environmental management accounting has shifted from a “cost perspective” to become more focused on strategic issues. As a result, this chapter will review the literature that seeks to link environmental management accounting and strategy and examine topics such as strategy-control linkages, decision-making processes and innovation processes. How these topics have been researched will then be addressed focusing on the concept of integration, stakeholder influence and the role of informal controls. A review of the literature on strategic environmental management accounting tools, including the sustainability balanced scorecard, rankings and product footprinting will be done. Finally, possibilities for the accounting profession to become a strategic business partner in this area will be considered.

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