Abstract
The principal aim of this paper is to show how instruments for the environmental regulation of industrial water pollution can be made more effective and efficient by using an information-based instrument such as eco-efficiency profiles. The paper demonstrates how eco-efficiency profiles can be linked to environmental management accounting systems.
A sector-specific profile is created for coffee mills, and the paper goes on to argue that a compulsory eco-efficiency profile program, coupled with a pollution charge, might promote a better integration of environmental management at the level of the firm and improve environmental performance. It is shown that eco-efficiency profiles can be created even from the information which is presently available, generated by existing regulation.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
References
Adamson, M., (2001) Política, Ambiental y Control De Emisiones Líquidas En El Sector De Beneficiado De Café En Costa Rica. Documento De Trabajo. #203. San Pedro de Montes de Oca: Instituto de Investetiga-ciones en Ciencias Económicas. (Available only in Spanish).
Adamson, M., (1996) Propuesta Para Crear Un Sistema De Permisos Transferibles Para Desechos De Café En La Cuenca Grande Del Rio Tárcoles. San José: IICE. (Available only in Spanish).
Alpízar, F., Till R., and Schram A. (2002) Collective Versus Random Fining: An Experimental Study on Controlling Non-Point Pollution. Association of Environmental and Resource Economists (Monterey, Jun-30 Jun).
Bebbington, J. (2001) An Overview of Accounting for Environmental Externalities. Proceedings of the ACCA/Environmental Agency Seminar, (London, 31 May).
Barde, J-P. (2000) Environmental Policy and Policy Instruments, pp. 201–27 in Principles of Environmental and Resource Economics, editors Folmer H and Gabel H L. Aldershot: Edward Elgar.
Baumol, W. and Oates, W., (1988) The Theory of Environmental Policy. 2nd edition, Cambridge UK: Cambridge University Press.
Coase, R.H., (1988) The Problem of Social Cost in The Firm, the Market, and the Law. Chicago: The University of Chicago Press.
Coglianese, C. and Nash J. (2001) Bolstering Private Environmental Management. Faculty Research Working Papers Series, RWP01-011. Cambridge (Mass.): JFK School of Government, Harvard University.
De Soto, H. (2002) The Mystery of Capital: Why Capitalism Triumphs in the West and Fails Everywhere Else. Basic Books.
Friedman, D. (1994) Experimental Methods: A Primer for Economists. New York: Cambridge UP.
Gray, R. (2001) Environmental Accounting: Setting the Scene. Proceedings of the ACCA/Environmental Agency Seminar, (London, 31 May).
Gray, R., Walters D., and Bebbington, J. (1993) Accounting for the Environment. New York: M. Wiener Pub.; London: P. Chapman Publishers.
Hanley, N., Shogren J.F., and White B. (1997) Environmental Economics in Theory and Practice, New York: Oxford University Press.
Heupel, T. and Wendisch, N., (2002) Process-Based Environmental Costs Accounting: Implementation in Germany, Poland and the Czech Republic. Arbeitspapier 28. Siegen und Plauen: Institut für ökologische Betriebswirtschaft.
Kagel, J.H. and Rother A.E. (1995) The Handbook of Experimental Economics. Princeton: Princeton UP.
Kolk, A. (2000) Economics of Environmental Management. Pearson Education Ltd.
López, R. and Méndez, H., (2002) Un Modelo De Canon Ambiental Por Vertidos Para Costa Rica. Tesis Doctoral. San José: ULACIT. (Available only in Spanish).
Ledyard, J. O., (1995) Public Goods: a Survey of Experimental Research. Pp. 111–94 in The Handbook of Experimental Economics, John H. Kagel and Alvin E. Rother. Princeton: Princeton UP.
Lindroos, M. (2001) EC Recommendation on Environmental Issues in Companies’ Annual Accounts and Reports. Proceedings of the ACCA / Environmental Agency Seminar, (London, 31 May).
Porter, M., Daniel E., and Lindroos M. (2001) Ranking National Environmental Regulation and Performance: A Leading Indicator of Future Competitiveness? The Global Competitiveness Report 2001-2002, New York: Oxford UP.
Schram, A. (2002) Cleaning-Up the Coffee Processing Industry in Costa Rica: Strategic Behaviour and Pay-Offs for Coffee Mills. Xth Annual EAERE Conference (Rethymno (Greece), 30 Jun-2 Jul).
Schram, A. (2000) Editorial: Gestión Ambiental Empresarial. Ciencias Ambientales. Gestión Ambiental Empresarial: Redituabilidad y Renuencias (20):3–4. (Available only in Spanish).
Tietenberg, T. (1997) Information Strategies for Pollution Control. Eighth Annual Conference of the European Association of Environmental and Resource Economics (Tilburg, 26 Jun-28 Jun). http://www.colby.edu/personal/thtieten/.
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2003 Springer Science+Business Media Dordrecht
About this chapter
Cite this chapter
Schram, A. (2003). Environmental Management Accounting, Eco-Efficiency Profiles, and Effluent Charges for Costa Rican Coffee Mills. In: Bennett, M., Rikhardsson, P.M., Schaltegger, S. (eds) Environmental Management Accounting — Purpose and Progress. Eco-Efficiency in Industry and Science, vol 12. Springer, Dordrecht. https://doi.org/10.1007/978-94-010-0197-7_8
Download citation
DOI: https://doi.org/10.1007/978-94-010-0197-7_8
Publisher Name: Springer, Dordrecht
Print ISBN: 978-1-4020-1366-9
Online ISBN: 978-94-010-0197-7
eBook Packages: Springer Book Archive