Title: Selection process theoretical framework on environmental costs: an exploratory vision

Authors: Lucila Maria de Souza Campos; Andréa Cristina Trierweiller; Danielly Nunes De Carvalho; Thiago Henrique Silva Dos Santos; Blênio César Severo Peixe; Antonio Cezar Bornia

Addresses: Department of Production Engineering, Federal University of Santa Catarina, Florianopolis – SC – CEP: 88040-970, Brazil ' Department of Production Engineering, Federal University of Santa Catarina, Florianopolis – SC – CEP: 88040-970, Brazil ' Department of Production Engineering, Federal University of Santa Catarina, Florianopolis – SC – CEP: 88040-970, Brazil ' Department of Production Engineering, Federal University of Santa Catarina, Florianopolis – SC – CEP: 88040-970, Brazil ' Department of Production Engineering, Federal University of Santa Catarina, Florianopolis – SC – CEP: 88040-970, Brazil ' Department of Production Engineering, Federal University of Santa Catarina, Florianopolis – SC – CEP: 88040-970, Brazil

Abstract: Searches on the state of the art in environmental costs are relevant for envisioning the panorama of research on the topic. This study searches the Brazilian and international vision regarding the concept of 'environmental costs' in journals and proceedings, in English and Portuguese, from Jan/2001 to Mar/2013. We expanded the literature review with a summarised analysis, incorporating articles from journals in Latin American countries: Mexico, Chile, and Argentina. Based on the analysis of these articles, we obtained: definitions and classifications of the environmental costs used by the authors, published articles per year, per number of authors, and the most cited authors, among other results. We concluded that in articles in Portuguese there is a tendency to divide the environmental costs from the classification of quality costs, and multiple costing methods were discussed but predominantly the activity-based costing (ABC). In articles from English, we found discussions on the relations between environmental costs, environmental management accounting, and externalities. In articles from Latin America, we identified the tendency to approach the study of environmental costs related to agribusiness. The development of this article contributed to understanding the panorama of scientific research regarding environmental costs, and it showed the importance of studying this subject.

Keywords: environmental costs; externalities; external costs; environmental management accounting; decision making; sustainable development; literature review; scientific production; bibliometrics; sustainability; Brazil; Latin America; Mexico; Chile; Argentina; quality costs; activity-based costing; ABC; agribusiness.

DOI: 10.1504/LAJMSD.2015.067471

Latin American Journal of Management for Sustainable Development, 2015 Vol.2 No.1, pp.47 - 63

Received: 06 Aug 2013
Accepted: 22 Dec 2013
Published online: 14 Feb 2015 *

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