Articles with "control costs" as a keyword



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The disclosure of environmental conservation costs and its relation to eco-efficiency

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Published in 2017 at "Sustainability Accounting, Management and Policy Journal"

DOI: 10.1108/sampj-07-2016-0039

Abstract: Purpose This paper aims to examine whether the amount of costs disclosed as relating to environmental controls is associated with environmental performance in terms of carbon-based eco-efficiency, and whether any relation supports voluntary disclosure theory… read more here.

Keywords: control costs; efficiency; environmental control; eco efficiency ... See more keywords