Ecoefficiency: Defining a role for environmental cost management |
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| Authors: | Royce D. Burnett Don R. Hansen |
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| Affiliation: | 1. The University of Miami, Department of Accounting, 316 Kosar/Epstein Faculty Office Wing, 5250 University Drive, Coral Gables, FL 33146, United States;2. Oklahoma State University, William S. Spears School of Business Administration, School of Accounting, Room 401, Stillwater, OK 74075, United States |
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| Abstract: | This study investigates the relationship between environmental performance and productive efficiency in the United States electric utility industry before and after the 1990 Clean Air Act Amendments. Using Data Envelopment Analysis (DEA), cross-sectional examinations reveal lower polluting plants are more efficient than higher polluting plants. Longitudinal analyses indicate plants can simultaneously reduce pollution and increase relative efficiency. Collectively, these results are evidence that proactive environmental management can reduce environmental costs and thus, lends support for adopting an environmental cost management system. |
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