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Opportunity cost ba...
Opportunity cost based analysis of corporate eco-efficiency: A methodology and its application to the CO2-efficiency of German companies
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Hahn, Tobias (författare)
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- Figge, Frank (författare)
- Queen’s University Management School, Belfast, Northern Ireland, UK
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Liesen, Andrea (författare)
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Barkemeyer, Ralf (författare)
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(creator_code:org_t)
- Elsevier, 2010
- 2010
- Engelska.
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Ingår i: Journal of Environmental Management. - : Elsevier. - 0301-4797 .- 1095-8630. ; 91:10, s. 1997-2007
- Relaterad länk:
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https://urn.kb.se/re...
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https://doi.org/10.1...
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Abstract
Ämnesord
Stäng
- In this paper, we propose the return-to-cost-ratio (RCR) as an alternative approach to the analysis of operational eco-efficiency of companies based on the notion of opportunity costs. RCR helps to overcome two fundamental deficits of existing approaches to eco-efficiency. (1) It translates eco-efficiency into managerial terms by applying the well-established notion of opportunity costs to eco-efficiency analysis. (2) RCR allows to identify and quantify the drivers behind changes in corporate eco-efficiency. RCR is applied to the analysis of the CO2-efficiency of German companies in order to illustrate its usefulness for a detailed analysis of changes in corporate eco-efficiency as well as for the development of effective environmental strategies.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- Management
- Monitoring
- Policy and Law
- Waste Management and Disposal
- General Medicine
- Environmental Engineering
- Eco-efficiency
- Opportunity cost
- CO2-efficiency
- Environmental performance assessment
- Corporate environmental strategy
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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