کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1057344 947071 2007 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Opportunity cost based analysis of corporate eco-efficiency: A methodology and its application to the CO2-efficiency of German companies
موضوعات مرتبط
مهندسی و علوم پایه مهندسی انرژی انرژی های تجدید پذیر، توسعه پایدار و محیط زیست
پیش نمایش صفحه اول مقاله
Opportunity cost based analysis of corporate eco-efficiency: A methodology and its application to the CO2-efficiency of German companies
چکیده انگلیسی

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.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Environmental Management - Volume 91, Issue 10, October 2010, Pages 1997–2007
نویسندگان
, , , ,