英语论文网

a project or process. The EEGECOST model was used to evaluate the cigarette production process. The analysis was conducted at the Heidelberg factory of British American Tobacco. The case study proved the importance of accounting for all environmental costs, both internal as well as external, and allocating these costs to cost types and cost drivers in a structured environmental accounting model. The model provides the framework for corporate evaluation of alternative projects and processes and for estimating economic and environmental performance. The model can assist industries in identifying, recording and allocating environmental costs within environmental media groups, using cost types and cost drivers, to enhance their corporate decision making processes (de Beer, P.P., Friend, F.F., 2006).

As a conclusion, firm's Managers must have the necessary information to make informed trade-offs between cost and environmental control. Business unit managers rarely have adequate information about even current environmental costs let alone possible future liabilities or pressures (Porter, M.E., 1991). The best way to provide that information is to create systems to track and disseminate emissions data on a cross-functional basis, provide environmental cost accounting, and perform thorough, opportunity-oriented (rather than compliance-oriented) third-party audits (Bouslah, K., et al, 2010). The ultimate goal is to show share holders the benefits of environmental investment in order to incentive long term and sustainable strategies.

提高企业信誉——Enhance Company Reputation

Company reputation is conferred by outsiders to the corporation, but may be controlled by the corporation itself. This indicates that changes in social norms and values are one motivation for organisational change and also one source of pressure for organisational legitimation. By establishing its legitimacy, firms both lessen the regulatory burden that would otherwise constrain the execution of corporate strategy, and keep from the market the potential stigma associated with a reputation for environmental recklessness (Carroll, A. B., Shabana, K. M., 2010).

Reputation and legitimacy arguments maintain that firms may strengthen their legitimacy and enhance their reputation by engaging in Corporate Social Responsible activities such as environmental projects. Legitimacy is defined as a generalized perception or assumption that the actions of an entity are desirable, proper, or appropriate within some socially constructed system of norms, values, beliefs, and definitions. Perceptions of a firm's concern for society illustrates that the firm is able to build joint relationships, which indicate that the firm is able to operate whilst adhering to social norms and meeting expectations of different stakeholder groups. Firms focus on value creation by leveraging gains in reputation and legitimacy made through aligning stakeholder interests. Reputation and legitimacy sanction the firm to operate in society (Brammer, S., Pavelin, S., 2006).

Some studies have found that consumers report that many claim to be influenced in their purchasing decisions by the environmental and Corporate Social Responsible reputation of firms. According to the Social Investment Forum, USD $2.32 trillion (one in eight dollars) under professional management in the United States was involved in environmental and so本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。