Title: Measuring solid waste eco-efficiency performance through environmental accounting
Author: K.I. Evangelinos, I.E. Nikolaou
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
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.
Int. J. of Environment and Waste Management, 2011 Vol.7, No.3/4, pp.235 - 249
Available online: 06 Apr 2011