Environmental Performance Measurement Review of Indicators and Obstacles
Published: 2019
Author(s) Name: Massah Alomari, Ali Ibraheem |
Author(s) Affiliation: Departement of Accounting, Faculty of Economics, University of Tartus, Syria.
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Abstract
Environmental performance measures (EPMs) are components of environmental management accounting, quantitatively representing the efficiency and effectiveness of an organisation’s environmental performance. Organisations seek to measure their environmental performance either because of the potential benefits associated with it, or in response to environmentally oriented stakeholders, or from the ethical motives of their higher management. The aim of this paper is to conduct a comprehensive literature review concerning EPMs in terms of its concept, importance, uses, characteristics, types and the maximum difficulties associated with their application.
Keywords: Environmental, Measures, Sustainability, Performance
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