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1 ESC Toulouse 2 DRM - Dauphine Recherches en Management 3 CEREGE - CEntre de REcherche en GEstion 4 GRIISG

Abstract : This paper draws on Environmental Management Accounting (EMA) literature and cost driver theory to study the nature and role of environmental cost drivers. More specifically, two types of operations related to environmental protection were empirically examined: the removal of asbestos from buildings and soil remediation. Findings from a series of case studies are presented and discussed. The paper contributes to existing literature in three ways: (1) by testing the adaptability of cost drivers typologies in a non-traditional, non-industrial setting (2) by proposing a more dynamic vision of the cost of social and environmental responsibility of the firm, and (3) by shedding light on the complex interrelationships of environmental cost drivers.

Mots-clés : Environmental Management Accounting Cost Driver Social & Environmental Responsibility





Autor: Simon Alcouffe - Nicolas Berland - Benjamin Dreveton - Moez Essid -

Fuente: https://hal.archives-ouvertes.fr/



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