Busch, T., Liedtke, C. & Beucker, S. (2006). The Concept of Corporate Resource Efficiency Accounting. A Case Study in the Electronic Industry. In, S. Schaltegger, M. Bennett & R. Burritt (Eds.), Sustainability Accounting and Reporting (pp. 109–128). Springer.
The paper discusses how the complexity of environmental impact data can be reduced in an appropriate manner through the use of material intensity. It explains the basic motivation and the general assumptions of the approach Resource Efficiency Accounting (REA). The application of this approach is then described in the light of environmental management accounting and a case study in the electronics industry.Ansehen