Sustainable Supply Chain Management and Environmental Management Accounting

  • Roger L. Burritt
  • Stefan Schaltegger
  • Martin Bennett
  • Tuula Pohjola
  • Maria Csutora
Chapter

Abstract

Interests in and understanding of supply chain management are growing, along with a number of catalysts which include: reduction in trade barriers; development of logistics structures as a counterforce to globalisation; and reduced geographical spread in business. This raises a set of challenges for sustainable supply chain information management which is explored here, including: confidentiality and business records; cost-management and eco-efficiency; socio-cultural distance; complexity; and the need for rapid responses to the situation when a crisis occurs. These challenges lead to a critique of conventional cost management and the need to make sure credible information is provided in the supply chain relationship. A comprehensive Environmental Management Accounting (EMA) framework reveals that the links between sustainability management accounting and different decision settings are not clear in the supply chain relationship. The papers presented in this book provide a guide towards improved knowledge of EMA and supply chain accounting interrelationships, challenges and potential successes.

Keywords

Supply chain management Environmental management accounting Challenges Supply chain environmental management accounting 

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Copyright information

© Springer Science+Business Media B.V. 2011

Authors and Affiliations

  • Roger L. Burritt
    • 1
  • Stefan Schaltegger
    • 2
  • Martin Bennett
    • 3
  • Tuula Pohjola
    • 4
  • Maria Csutora
    • 5
  1. 1.School of CommerceUniversity of South AustraliaAdelaideAustralia
  2. 2.Leuphana University LüneburgLüneburgGermany
  3. 3.The Business SchoolUniversity of GloucestershireCheltenhamUK
  4. 4.School of Science and TechnologyAalto UniversityHelsinkiFinland
  5. 5.Corvinus University of BudapestBudapestHungary

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