环境管理会计中的供应链信息——以一家越南咖啡出口商为例

Issues in Social and Environmental Accounting Pub Date : 2007-12-31 DOI:10.22164/ISEA.V1I2.19

T. Viere, S. Schaltegger, J. V. Enden

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引用次数: 21

摘要

本案例研究讨论了环境管理会计(EMA)，并以越南南部一家中型咖啡精炼和出口企业越南诺依曼集团有限公司的案例为例进行了说明。它考察了与环境有关的供应链信息对企业环境和财务决策的相关性，并揭示了在场地一级及其供应链提高生态效率的可能性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter

This case study discusses Environmental Management Accounting (EMA) which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.

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来源期刊

Issues in Social and Environmental Accounting

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0.00%

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审稿时长

15 weeks