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Environmental Performance Measurement Review of Indicators and Obstacles
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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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