Appropriation of environmental management tools by companies: explaining the implementation gap - Archive ouverte HAL Accéder directement au contenu
Chapitre D'ouvrage Année : 2022

Appropriation of environmental management tools by companies: explaining the implementation gap

Iken Nabila
  • Fonction : Auteur
  • PersonId : 1044978
Franck Aggeri

Résumé

Under what conditions do environmental assessment tools (such as Life Cycle Assessment or Internal Carbon Pricing) succeed in transforming corporate practices in order to better take the environment into account in their decisions? Based on both intervention research at an automobile manufacturer’s and a survey among several companies using monetary valuation of environmental externalities, this chapter explores how actors in the field take charge of and interpret environmental management tools to make sense of them. It describes in particular an experimentation with a simplified LCA tool and Internal Carbon Pricing at an automobile manufacturer’s.
Fichier non déposé

Dates et versions

hal-03806945 , version 1 (08-10-2022)

Identifiants

Citer

Iken Nabila, Franck Aggeri. Appropriation of environmental management tools by companies: explaining the implementation gap. Baret, P., Songini, L. and Pistoni A. Sustainable accounting, management, control and reporting, Routledge, pp.233-263, 2022, Sustainable accounting, management, control and reporting, ⟨10.4324/9781003251095-13⟩. ⟨hal-03806945⟩
34 Consultations
0 Téléchargements

Altmetric

Partager

Gmail Facebook X LinkedIn More