Title: Measuring solid waste eco-efficiency performance through environmental accounting

 

Author: K.I. Evangelinos, I.E. Nikolaou

 

Addresses:
Department of Environment, University of the Aegean, University Hill, Lesvos 81-100, Greece.
Department of Environmental Engineering, Democritus University of Thrace, Vas Sofias 12, Xanthi 67100, Greece

 

Journal: Int. J. of Environment and Waste Management, 2011 Vol.7, No.3/4, pp.235 - 249

 

Abstract: Planning and implementation of eco-efficient practices require different information measured both in financial and non-financial units. Indeed, eco-efficiency strategies, by definition, require this type of information to simultaneously confirm the reduction of the total amount of solid waste production and the improvement in organizations' added value. However, current solid waste accounting methods utilise information that is not compatible with the general requirements of conventional accounting methods: comparability, comprehensibility, completeness, relevance and reliability. This paper aims to propose an integrated conceptual framework for measuring solid waste eco-efficiency performance utilising generally accepted accounting principles.

 

Keywords: environmental accounting; solid waste; eco-efficiency; performance measurement; financial accounting.

 

DOI: http://dx.doi.org/10.1504/IJEWM.2011.039466

 

Available online 06 Apr 2011

 

 

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