Environmental issues in Austria and Environmental Management Accounting as a research field
Sprache des Vortragstitels:
The presentation which is held as a video lesson for students of the UTAS, gives a short overview of the environmental issues in Austria, including the geographical and economic frameworks, the environmental political programmes as well as European directives for environmental issues. It reveals the importance of resource efficiency for Austria and other European countries. The second part of the presentation deals with the research field of the Institute for Environmental Management in Companies and Regions and focuses on the research questions concerning Material Flow Cost Accounting. These include the applicability of Material Flow Cost Accounting in the waste and recycling industry, the expansion of the system boundaries to the supply chain and the inclusion of environmental impacts and external costs.