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Environmental Performance Measurement Review of Indicators and Obstacles


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1 Departement of Accounting, Faculty of Economics, University of Tartus, Syrian Arab Republic
     

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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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  • Environmental Performance Measurement Review of Indicators and Obstacles

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Authors

Massah Alomari
Departement of Accounting, Faculty of Economics, University of Tartus, Syrian Arab Republic
Ali Ibraheem
Departement of Accounting, Faculty of Economics, University of Tartus, Syrian Arab Republic

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.

References