Authors: 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
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.
International Journal of Environment and Waste Management, 2011 Vol.7 No.3/4, pp.235 - 249
Published online: 24 Jan 2015 *Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article