TY - JOUR
T1 - Environmental management accounting for cleaner production
T2 - The case of a Philippine rice mill
AU - Burritt, Roger L.
AU - Herzig, Christian
AU - Tadeo, Bernardo D.
PY - 2009/3
Y1 - 2009/3
N2 - The paper examines environmental management accounting as a tool that supports environmental investment decision-making in the context of the emerging markets for carbonised rice husk and the clean development mechanism. Based on a case study at Oliver Enterprises, a rice milling business in the Philippines, the paper analyses carbonisation and cogeneration as two processing alternatives to reduce environmental and social impacts related to the conventional way of rice husk disposal and to improve the overall performance of the rice mill. Implications for corporations and for policy decision-making are examined.
AB - The paper examines environmental management accounting as a tool that supports environmental investment decision-making in the context of the emerging markets for carbonised rice husk and the clean development mechanism. Based on a case study at Oliver Enterprises, a rice milling business in the Philippines, the paper analyses carbonisation and cogeneration as two processing alternatives to reduce environmental and social impacts related to the conventional way of rice husk disposal and to improve the overall performance of the rice mill. Implications for corporations and for policy decision-making are examined.
KW - Clean development mechanism
KW - Cogeneration
KW - Environmental management accounting
KW - Environmental policy mix
KW - Rice husk carbonisation
UR - http://www.scopus.com/inward/record.url?scp=58049196836&partnerID=8YFLogxK
U2 - 10.1016/j.jclepro.2008.07.005
DO - 10.1016/j.jclepro.2008.07.005
M3 - Article
SN - 0959-6526
VL - 17
SP - 431
EP - 439
JO - Journal of Cleaner Production
JF - Journal of Cleaner Production
IS - 4
ER -