Environmental Management Accounting for Staff Appraisal: Evidence from Australia, Germany and Japan

  • Roger L. Burritt
  • Stefan Schaltegger
  • Katsuhiko Kokubu
  • Marcus Wagner
Part of the Eco-Efficiency in Industry and Science book series (ECOE, volume 12)


Interest has emerged in the idea of promoting the development of environmental management accounting systems within organisations. Various environmental management accounting frameworks and tools for analysis have been proposed and some evidence has been gathered about current practice. This paper adds to the existing body of knowledge on the potential of environmental management accounting information to be used for individual performance appraisal. It examines the results of a survey of the styles of environmental information gathered and environmental management accounting practices of companies listed on stock exchanges in Australia, Germany and Japan. The focus of the survey is on an exploratory study of the comparative link between environmental management


Environmental Issue Environmental Information Precautionary Principle Management Account Uncertainty Avoidance 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Springer Science+Business Media Dordrecht 2003

Authors and Affiliations

  • Roger L. Burritt
    • 1
  • Stefan Schaltegger
    • 2
  • Katsuhiko Kokubu
    • 3
  • Marcus Wagner
    • 2
  1. 1.School of Business and Information ManagementThe Australian National UniversityCanberraAustralia
  2. 2.Centre for Sustainability ManagementUniversity of LueneburgLueneburgGermany
  3. 3.Graduate School of Business AdministrationKobe UniversityKobeJapan

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