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Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers and researchers are promoting environmental management accounting (EMA) systems mechanisms as a means to incorporate the full spectrum of ecological data into day-to-day business decisions and foster green management execution. However implementation remains a challenge and many of the difficulties are associated with conceptual and practical problems in integrating ‘green’ information and providing guidance on effective implementation. In this context academics might investigate on further explanations on how to achieve excellence in both environmental and financial performance. Hence this chapter substantiates the need for more theoretical and empirical studies on EMA practices and proposes avenues for future research.

We review the growing body of EMA research to inform the reader of what has been studied to date and indicate the necessity for further investigation. In addition, we suggest areas for future research.

Our synthesis highlights the relevant aspects of EMA examined in prior studies. The review reveals unexplored facets that need to be investigated to complement existing knowledge. In particular researchers might explore the concept of environmental performance and the application of different forms of EMA within organizations. Moreover academics have the opportunity to further examine the role of EMA mechanisms in companies that do not pursue environmental results for economic benefits.

The chapter sheds some light on EMA literature and emphasizes the opportunities that new theoretical developments and appropriate research designs offer in the investigation of the remaining gaps in the literature.

The paper presents a model of environmental resource management in an uncertain environment with measurement considerations. In particular, the model recognizes uncertainty about the dynamic dispersion relationships and in the measurement of emission rates and pollution levels. Since uncertainty enlarges the environmental resource management problem, actions that reduce uncertainty must be considered by the environmental control manager. Such considerations, however, cannot be pursued independently of pollution control actions. It is thus postulated that environmental policy issues must be analyzed in the context of an adaptive control problem with measurement considerations and a new adaptive environmental control strategy, which is obtained by introducing a function of the one‐period—ahead covariance matrix of the parameter estimates in the objective function, is suggested. This new strategy is shown to exhibit the dual effect of experimentation and caution.

A systems perspective of waste management allows an integrated approach not only to the five basic functional elements of waste management itself (generation, reduction, collection, recycling, disposal), but to the problems arising at the interfaces with the management of energy, nature conservation, environmental protection, economic factors like unemployment and productivity, etc. This monograph separately describes present practices and the problems to be solved in each of the functional areas of waste management and at the important interfaces. Strategies for more efficient control are then proposed from a systems perspective. Systematic and objective means of solving problems become possible leading to optimal management and a positive contribution to economic development, not least through resource conservation. India is the particular context within which waste generation and management are discussed. In considering waste disposal techniques, special attention is given to sewage and radioactive wastes.

The purpose of this paper is to present a model of “environmental control”. Environmental control can be provided through: furnishings and work tools that can be modified or manipulated, choice of time and location of work, organizational policies for flexible work programs, training, and computing and communications technologies that extend control. This paper seeks to propose that enhanced environmental control is related to improved individual, group and organizational performance.

A conceptual model is presented of environmental control coupled with a review and analysis of relevant literature that support the model and identify areas that require further development and research.

The literature review and analysis show support for the model of environmental control. The research reviewed reveals a consistent relationship between workplace capabilities that provide control, and positive behavioral and business performance outcomes for individuals, teams and business units. The review identifies gaps in the empirical support for the model and provides directions for future research.

Ultimately, environmental control is proposed as a means for providing choice about where, when and how to work, which can be used to improve the performance of people and organizations. Thus, environmental control is a crucial capability in which organizations should invest, by optimizing choice through workspace, policies, and technology. By leveraging control as a central component of workplace strategy, organizations may enhance their competitive advantage.

Much of the research described in the paper, and methods employed, are appropriate for exploratory research and theory‐building.

The purpose of this paper is study the peculiarities of environmental controlling in the context of the implementation of the sustainable development strategy and the systematization of methods, functions and tools, as well as consideration of the possibility of applying environmental controlling methods in the organization through the consideration of environmental costs.

The authors solved the following problems. The authors defined the essence of the concept of “environmental controlling;” conducted an analysis of methods, functions and instruments of environmental controlling; investigated the possibility of accounting for environmental costs as an instrument of environmental controlling; and systematized approaches of using the tool of accounting for environmental costs at enterprises.

The approaches to accounting for environmental costs differ in the degree of integration into the existing accounting system and in the frequency of accounts handling (one-time or regular). One-time solutions to accounting for environmental costs (e.g. environmental design calculations) are calculations conducted independently of traditional accounting. Their advantage lies in the fact that they can be formed and used without affecting the existing cost accounting system. However, they generate additional costs and generally receive less recognition than integrated solutions. Accounting for environmental costs is an integrated part of the existing and regularly conducted accounting system.

Accounting of environmental costs has broad prospects for use in enterprises as an environmental controlling instrument for the improvement of management efficiency and quality.

Accounting for environmental costs is necessary as an instrument of environmental controlling in order to obtain information on the enterprise interdependencies between costs, revenues, consumption of raw materials and energy as well as environmental protection measures. In addition, the consideration of environmental costs can serve companies as a source for the identification of the potential to reduce the cost of output products.

The purpose of this paper is to examine the role of information structure in the design of the structure and parameters of an optimal regulatory mechanism. In particular, the paper analyzes both firm and public agency behavior under environmental externality internalization schemes and stochastic externality measurements of emissions and concentrations. It is shown that in general, the optimal environmental control policy involves the derivation of regulatory controls, measurement controls and the sequential estimation of inaccessible emissions and concentrations by a Kalman filter.

This study set out to collect data from assistive technology professionals about their provision of speech‐driven environmental control systems. This study is part of a larger study looking at developing a new speech‐driven environmental control system. A focus group for assistive technology professionals was conducted. This focus group was recorded, transcribed and then analysed using a framework approach. The analysis suggested that professionals have a ‘mental model’ of a successful user of a speech‐driven system and that in general they consider such systems either as a ‘last resort’ or to work in parallel with another system as a back‐up. Perceived poor reliability was highlighted as a major influence in the provision of speech‐driven environmental control systems although there were also positive perceptions about the use of speech under controlled circumstances. Comparison with published data from end‐users showed that professionals highlighted the majority of issues identified by end‐users. Assistive technology professionals think that speech has potential as an access method but are cautious about using speech‐driven environmental control systems predominantly due to concerns about reliability. Professionals seem able to empathise well with the challenges faced by end‐users in use of these systems.

This study focuses on the role of green human resource management (GHRM) practices through providing an empirical insight into the mediating role of the use of environmental performance measures (EPMs) in the association between Simons’ (1995) positive levers of control (beliefs and the interactive use of controls) with environmental and organisational performance.

A survey questionnaire was distributed to 577 chief financial officers within Australian manufacturing organisations who were randomly chosen from the OneSource online database.

The use of operational EPMs is found to mediate the association between the use of the positive levers of control with two of the four dimensions of environmental performance (resource usage and stakeholder interaction), and non-financial performance (through stakeholder interaction). In addition, the use of management EPMs mediates the association between the use of the positive levers of control with the regulatory compliance dimension of environmental performance. The findings highlight the importance of GHRM practices, in particular, the need for managers to focus on the positive levers of control and using operational EPMs and management EPMs to a greater extent.

The study contributes to the limited empirical research examining GHRM practices, highlighting the importance of EPMs and integrating such measures with internal control mechanisms, specifically beliefs and the interactive use of controls.

This study aims to analyze the effect of cultural controls and environmental strategy (ES) on environmental innovation (EI). Second, this study examines the role of eco-learning (ECOL) in ES.

This research sample was composed of 150 publicly traded Brazilian companies that participated in a survey. The hypotheses were analyzed through structural equation modeling and fuzzy set qualitative comparative analysis.

The results showed that cultural controls have a negative effect on ES and a positive effect on EI. This study highlights the importance of ES and ECOL in mitigating the negative impact of cultural controls. The results suggest that organizations adopt a high degree of ECOL and ES to achieve high EI.

This study expands the understanding of the ambivalence of cultural controls and contributes to the literature by suggesting combining them with ES and ECOL to generate environmental benefits.

This study aims to address how the ISO 14001 standardisation and certification process improves substantive performance in small to medium-sized enterprises (SMEs) through the development of an environmental management control system (EMCS).

A qualitative cross-case interview design with those responsible for the implementation of an environmental management system (certified to ISO 14001) in SMEs is adopted to inductively “theorise” the EMCS.

The design and monitoring of environmental controls are often beyond the scope of the SMEs’ top management team and include extra-organisational dimensions such as the external audit and institutional requirements. This suggests more complex control pathways for SMEs to produce EMCS that primarily function as packages and are broader than the analytical level of the firm. Here, controlling for environmental performance exists at strategic and operational levels, as well as beyond the SMEs’ boundaries.

Various internal controls are put forward for SME owner-managers to meet environmental targets (e.g. gamification and interpersonal communication strategies). This builds upon a broader accountability perspective wherein formalised hierarchical control is only one route for ensuring sustainable action within the ISO 14001-certified SMEs.

This study contributes to a more sustainable society through developing an understanding of how environmental sustainability is substantively managed by SMEs to improve performance for current and future generations.

This paper, to the best of the author’s knowledge, is one of the first to establish how SMEs control for environmental sustainability from empirically derived evidence. In doing so, it provides an example of the EMCS for the SME context.