Matches in SemOpenAlex for { <https://semopenalex.org/work/W3121898968> ?p ?o ?g. }
- W3121898968 endingPage "400" @default.
- W3121898968 startingPage "387" @default.
- W3121898968 abstract "Eco-efficiency is oftentimes considered the gold standard for managerial decision making in an environmental context because it seemingly reconciles the efficient use of capital and the efficient use of environmental resources. We challenge this view by disaggregating eco-efficiency to provide an in-depth analysis of corporate eco-efficiency and to identify the drivers of an efficient use of environmental resources. By building on the value-based approach in financial management, we extend the rationale of economic value drivers to develop drivers for the efficient use of environmental resources. We apply this logic to analyze the carbon-efficiency of major car manufacturers worldwide. The analysis clarifies the conceptual relationship between the use of economic and environmental resources by firms. The analysis shows that the drivers of capital efficiency and eco-efficiency are not fully congruent. These findings underpin critical voices that question the supposedly unproblematic link between corporate eco-efficiency and economic value creation. We illustrate that the efficient use of environmental resources is complementary rather than instrumental to capital efficiency. Consequently, the challenge of managing eco-efficiency is to unshackle it from the current capital-oriented domination. The findings provide managerial guidance on the value-creating use of environmental and economic resources. Conceptually, our argument contributes to the debate between critical and managerial perspectives on environmental accounting and helps to address the current standoff between these two camps." @default.
- W3121898968 created "2021-02-01" @default.
- W3121898968 creator A5075475613 @default.
- W3121898968 creator A5086833600 @default.
- W3121898968 date "2013-12-01" @default.
- W3121898968 modified "2023-09-23" @default.
- W3121898968 title "Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources" @default.
- W3121898968 cites W1514201478 @default.
- W3121898968 cites W1542604417 @default.
- W3121898968 cites W1551290475 @default.
- W3121898968 cites W1554762793 @default.
- W3121898968 cites W1577773346 @default.
- W3121898968 cites W1583677463 @default.
- W3121898968 cites W1729740791 @default.
- W3121898968 cites W1963492920 @default.
- W3121898968 cites W1969204767 @default.
- W3121898968 cites W1971694760 @default.
- W3121898968 cites W1974043192 @default.
- W3121898968 cites W1981710150 @default.
- W3121898968 cites W1987721747 @default.
- W3121898968 cites W1988088998 @default.
- W3121898968 cites W1989686029 @default.
- W3121898968 cites W1995090556 @default.
- W3121898968 cites W1998339257 @default.
- W3121898968 cites W2006054904 @default.
- W3121898968 cites W2009664919 @default.
- W3121898968 cites W2009928019 @default.
- W3121898968 cites W2024736455 @default.
- W3121898968 cites W2028246294 @default.
- W3121898968 cites W2041256352 @default.
- W3121898968 cites W2042066102 @default.
- W3121898968 cites W2046697963 @default.
- W3121898968 cites W2048207393 @default.
- W3121898968 cites W2057875478 @default.
- W3121898968 cites W2060925334 @default.
- W3121898968 cites W2068981368 @default.
- W3121898968 cites W2071328642 @default.
- W3121898968 cites W2075726126 @default.
- W3121898968 cites W2078482573 @default.
- W3121898968 cites W2080132762 @default.
- W3121898968 cites W2082100031 @default.
- W3121898968 cites W2089311919 @default.
- W3121898968 cites W2090168920 @default.
- W3121898968 cites W2092528683 @default.
- W3121898968 cites W2118865399 @default.
- W3121898968 cites W2124161045 @default.
- W3121898968 cites W2134081697 @default.
- W3121898968 cites W2147155667 @default.
- W3121898968 cites W2156193653 @default.
- W3121898968 cites W2166407191 @default.
- W3121898968 cites W2506065062 @default.
- W3121898968 cites W3121753222 @default.
- W3121898968 cites W3122702365 @default.
- W3121898968 cites W3123715715 @default.
- W3121898968 cites W3123883118 @default.
- W3121898968 cites W4292042030 @default.
- W3121898968 doi "https://doi.org/10.1016/j.mar.2013.06.009" @default.
- W3121898968 hasPublicationYear "2013" @default.
- W3121898968 type Work @default.
- W3121898968 sameAs 3121898968 @default.
- W3121898968 citedByCount "77" @default.
- W3121898968 countsByYear W31218989682014 @default.
- W3121898968 countsByYear W31218989682015 @default.
- W3121898968 countsByYear W31218989682016 @default.
- W3121898968 countsByYear W31218989682017 @default.
- W3121898968 countsByYear W31218989682018 @default.
- W3121898968 countsByYear W31218989682019 @default.
- W3121898968 countsByYear W31218989682020 @default.
- W3121898968 countsByYear W31218989682021 @default.
- W3121898968 countsByYear W31218989682022 @default.
- W3121898968 countsByYear W31218989682023 @default.
- W3121898968 crossrefType "journal-article" @default.
- W3121898968 hasAuthorship W3121898968A5075475613 @default.
- W3121898968 hasAuthorship W3121898968A5086833600 @default.
- W3121898968 hasConcept C10138342 @default.
- W3121898968 hasConcept C107826830 @default.
- W3121898968 hasConcept C109332788 @default.
- W3121898968 hasConcept C119857082 @default.
- W3121898968 hasConcept C121955636 @default.
- W3121898968 hasConcept C134560507 @default.
- W3121898968 hasConcept C144133560 @default.
- W3121898968 hasConcept C145025406 @default.
- W3121898968 hasConcept C151730666 @default.
- W3121898968 hasConcept C162324750 @default.
- W3121898968 hasConcept C166957645 @default.
- W3121898968 hasConcept C175444787 @default.
- W3121898968 hasConcept C185592680 @default.
- W3121898968 hasConcept C18903297 @default.
- W3121898968 hasConcept C2775997212 @default.
- W3121898968 hasConcept C2776291640 @default.
- W3121898968 hasConcept C2777958785 @default.
- W3121898968 hasConcept C2779343474 @default.
- W3121898968 hasConcept C2780838347 @default.
- W3121898968 hasConcept C40700 @default.
- W3121898968 hasConcept C41008148 @default.
- W3121898968 hasConcept C55493867 @default.
- W3121898968 hasConcept C66204764 @default.
- W3121898968 hasConcept C83646750 @default.