Forced internalization of external environmental cost: experience of a South African Company
Abstract While environmental regulations are designed to ensure that organizations comply with minimum environmental standards, organizations may be compelled to pay penalties if they exceed the set standard. This study provides explanations on the effectiveness of a forced internalization of extern...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Fakoya, Michael Bamidele [verfasserIn] |
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| Format: |
Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2013 |
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| Schlagwörter: |
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| Anmerkung: |
© Springer Science+Business Media Dordrecht 2013 |
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| Übergeordnetes Werk: |
Enthalten in: Environment, development and sustainability - Springer Netherlands, 1999, 16(2013), 3 vom: 01. Nov., Seite 797-807 |
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| Übergeordnetes Werk: |
volume:16 ; year:2013 ; number:3 ; day:01 ; month:11 ; pages:797-807 |
| Links: |
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| DOI / URN: |
10.1007/s10668-013-9498-1 |
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| Katalog-ID: |
OLC2070539997 |
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| 520 | |a Abstract While environmental regulations are designed to ensure that organizations comply with minimum environmental standards, organizations may be compelled to pay penalties if they exceed the set standard. This study provides explanations on the effectiveness of a forced internalization of external environmental cost in a brewery in South Africa. A review of relevant literature indicates the apathy of organizations to internalize environmental costs. To see whether this apathy still holds, this paper uses the contingency theory approach to management accounting to analyze a case study on the effectiveness of forced internalization of brewery wastewater treatment cost by a municipality in South Africa. Findings reveal that the policy forced brewery managers to develop a waste-reduction strategy to improve production efficiency while limiting the volume of brewery wastewater and chemical oxygen demand emissions discharged to municipal waste treatment plant. A significant implication of this study is the forced internalization of wastewater treatment cost and the use of resources more efficiently and sustainably in production by the brewery as a result of the municipality’s policy to demand extra fees when agreed minimum wastewater discharges are exceeded. The importance of this policy is that it brought about improvements to the environmental, social, and economic performances of the brewery. The study suggests that environmental regulators should look beyond mere regulatory and monitoring roles to formulate policies to ensure that organizations take responsibility for external environmental costs they have created. | ||
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10.1007/s10668-013-9498-1 doi (DE-627)OLC2070539997 (DE-He213)s10668-013-9498-1-p DE-627 ger DE-627 rakwb eng 333.7 VZ 74.60$jRaumordnung$jStädtebau: Allgemeines bkl 74.60$jRaumordnung$jStädtebau: Allgemeines bkl 83.46$jEntwicklungsökonomie bkl Fakoya, Michael Bamidele verfasserin aut Forced internalization of external environmental cost: experience of a South African Company 2013 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier © Springer Science+Business Media Dordrecht 2013 Abstract While environmental regulations are designed to ensure that organizations comply with minimum environmental standards, organizations may be compelled to pay penalties if they exceed the set standard. This study provides explanations on the effectiveness of a forced internalization of external environmental cost in a brewery in South Africa. A review of relevant literature indicates the apathy of organizations to internalize environmental costs. To see whether this apathy still holds, this paper uses the contingency theory approach to management accounting to analyze a case study on the effectiveness of forced internalization of brewery wastewater treatment cost by a municipality in South Africa. Findings reveal that the policy forced brewery managers to develop a waste-reduction strategy to improve production efficiency while limiting the volume of brewery wastewater and chemical oxygen demand emissions discharged to municipal waste treatment plant. A significant implication of this study is the forced internalization of wastewater treatment cost and the use of resources more efficiently and sustainably in production by the brewery as a result of the municipality’s policy to demand extra fees when agreed minimum wastewater discharges are exceeded. The importance of this policy is that it brought about improvements to the environmental, social, and economic performances of the brewery. The study suggests that environmental regulators should look beyond mere regulatory and monitoring roles to formulate policies to ensure that organizations take responsibility for external environmental costs they have created. Externality Environmental cost Municipality Brewery Waste treatment plant Internalization South Africa Enthalten in Environment, development and sustainability Springer Netherlands, 1999 16(2013), 3 vom: 01. Nov., Seite 797-807 (DE-627)247370592 (DE-600)1438730-X (DE-576)27365103X 1387-585X nnns volume:16 year:2013 number:3 day:01 month:11 pages:797-807 https://doi.org/10.1007/s10668-013-9498-1 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-GGO SSG-OLC-WIW SSG-OLC-FOR GBV_ILN_11 GBV_ILN_26 GBV_ILN_4012 GBV_ILN_4219 74.60$jRaumordnung$jStädtebau: Allgemeines VZ 106413708 (DE-625)106413708 74.60$jRaumordnung$jStädtebau: Allgemeines VZ 106413708 (DE-625)106413708 83.46$jEntwicklungsökonomie VZ 106414925 (DE-625)106414925 AR 16 2013 3 01 11 797-807 |
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Abstract While environmental regulations are designed to ensure that organizations comply with minimum environmental standards, organizations may be compelled to pay penalties if they exceed the set standard. This study provides explanations on the effectiveness of a forced internalization of external environmental cost in a brewery in South Africa. A review of relevant literature indicates the apathy of organizations to internalize environmental costs. To see whether this apathy still holds, this paper uses the contingency theory approach to management accounting to analyze a case study on the effectiveness of forced internalization of brewery wastewater treatment cost by a municipality in South Africa. Findings reveal that the policy forced brewery managers to develop a waste-reduction strategy to improve production efficiency while limiting the volume of brewery wastewater and chemical oxygen demand emissions discharged to municipal waste treatment plant. A significant implication of this study is the forced internalization of wastewater treatment cost and the use of resources more efficiently and sustainably in production by the brewery as a result of the municipality’s policy to demand extra fees when agreed minimum wastewater discharges are exceeded. The importance of this policy is that it brought about improvements to the environmental, social, and economic performances of the brewery. The study suggests that environmental regulators should look beyond mere regulatory and monitoring roles to formulate policies to ensure that organizations take responsibility for external environmental costs they have created. © Springer Science+Business Media Dordrecht 2013 |
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Abstract While environmental regulations are designed to ensure that organizations comply with minimum environmental standards, organizations may be compelled to pay penalties if they exceed the set standard. This study provides explanations on the effectiveness of a forced internalization of external environmental cost in a brewery in South Africa. A review of relevant literature indicates the apathy of organizations to internalize environmental costs. To see whether this apathy still holds, this paper uses the contingency theory approach to management accounting to analyze a case study on the effectiveness of forced internalization of brewery wastewater treatment cost by a municipality in South Africa. Findings reveal that the policy forced brewery managers to develop a waste-reduction strategy to improve production efficiency while limiting the volume of brewery wastewater and chemical oxygen demand emissions discharged to municipal waste treatment plant. A significant implication of this study is the forced internalization of wastewater treatment cost and the use of resources more efficiently and sustainably in production by the brewery as a result of the municipality’s policy to demand extra fees when agreed minimum wastewater discharges are exceeded. The importance of this policy is that it brought about improvements to the environmental, social, and economic performances of the brewery. The study suggests that environmental regulators should look beyond mere regulatory and monitoring roles to formulate policies to ensure that organizations take responsibility for external environmental costs they have created. © Springer Science+Business Media Dordrecht 2013 |
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Abstract While environmental regulations are designed to ensure that organizations comply with minimum environmental standards, organizations may be compelled to pay penalties if they exceed the set standard. This study provides explanations on the effectiveness of a forced internalization of external environmental cost in a brewery in South Africa. A review of relevant literature indicates the apathy of organizations to internalize environmental costs. To see whether this apathy still holds, this paper uses the contingency theory approach to management accounting to analyze a case study on the effectiveness of forced internalization of brewery wastewater treatment cost by a municipality in South Africa. Findings reveal that the policy forced brewery managers to develop a waste-reduction strategy to improve production efficiency while limiting the volume of brewery wastewater and chemical oxygen demand emissions discharged to municipal waste treatment plant. A significant implication of this study is the forced internalization of wastewater treatment cost and the use of resources more efficiently and sustainably in production by the brewery as a result of the municipality’s policy to demand extra fees when agreed minimum wastewater discharges are exceeded. The importance of this policy is that it brought about improvements to the environmental, social, and economic performances of the brewery. The study suggests that environmental regulators should look beyond mere regulatory and monitoring roles to formulate policies to ensure that organizations take responsibility for external environmental costs they have created. © Springer Science+Business Media Dordrecht 2013 |
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