دانلود ترجمه مقاله گردانندگان ارزش بهره‌وری اقتصادی سازگار با محیط زیست بهره‌وری شرکتی
ترجمه در قالب فایل Word و قابل ویرایش میباشد
سال انتشار:2013
تعداد صفحه ترجمه:25
تعداد صفحه فایل انگلیسی:14
موضوع انگلیسی :Value drivers of corporate eco-efficiency: Management
accounting information for the efficient use of environmental
resources
موضوع فارسی:دانلود ترجمه مقاله گردانندگان ارزش بهره‌وری اقتصادی سازگار با محیط زیست بهره‌وری شرکتی
چکیده انگلیسی:Eco-efficiency is oftentimes considered the gold standard for managerial decision making
in an environmental context because it seemingly reconciles the efficient use of capital
and the efficient use of environmental resources. We challenge this view by disaggregating
eco-efficiency to provide an in-depth analysis of corporate eco-efficiency and to identify
the drivers of an efficient use of environmental resources. By building on the value-based
approach in financial management, we extend the rationale of economic value drivers to
develop drivers for the efficient use of environmental resources. We apply this logic to
analyze the carbon-efficiency of major car manufacturers worldwide. The analysis clarifies
the conceptual relationship between the use of economic and environmental resources by
firms. The analysis shows that the drivers of capital efficiency and eco-efficiency are not fully
congruent. These findings underpin critical voices that question the supposedly unproblematic
link between corporate eco-efficiency and economic value creation. We illustrate that
the efficient use of environmental resources is complementary rather than instrumental to
capital efficiency. Consequently, the challenge of managing eco-efficiency is to unshackle
it from the current capital-oriented domination. The findings provide managerial guidance
on the value-creating use of environmental and economic resources. Conceptually, our
argument contributes to the debate between critical and managerial perspectives on environmental
accounting and helps to address the current standoff between these two camps.
چکیده فارسی:Eco-efficiency is oftentimes considered the gold standard for managerial decision making
in an environmental context because it seemingly reconciles the efficient use of capital
and the efficient use of environmental resources. We challenge this view by disaggregating
eco-efficiency to provide an in-depth analysis of corporate eco-efficiency and to identify
the drivers of an efficient use of environmental resources. By building on the value-based
approach in financial management, we extend the rationale of economic value drivers to
develop drivers for the efficient use of environmental resources. We apply this logic to
analyze the carbon-efficiency of major car manufacturers worldwide. The analysis clarifies
the conceptual relationship between the use of economic and environmental resources by
firms. The analysis shows that the drivers of capital efficiency and eco-efficiency are not fully
congruent. These findings underpin critical voices that question the supposedly unproblematic
link between corporate eco-efficiency and economic value creation. We illustrate that
the efficient use of environmental resources is complementary rather than instrumental to
capital efficiency. Consequently, the challenge of managing eco-efficiency is to unshackle
it from the current capital-oriented domination. The findings provide managerial guidance
on the value-creating use of environmental and economic resources. Conceptually, our
argument contributes to the debate between critical and managerial perspectives on environmental
accounting and helps to address the current standoff between these two camps.
