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Environmental management accounting and innovation in water and energy reduction

da Rosa, Fabricia Silva ; Lunkes, Rogério João ; Mendes, Alcindo Cipriano

Environmental monitoring and assessment, 2020-10, Vol.192 (10), p.621-621, Article 621 [Periódico revisado por pares]

Cham: Springer International Publishing

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Título:
Environmental management accounting and innovation in water and energy reduction
Autor: da Rosa, Fabricia Silva ; Lunkes, Rogério João ; Mendes, Alcindo Cipriano
Assuntos: Atmospheric Protection/Air Quality Control/Air Pollution ; Cellulose ; Earth and Environmental Science ; Ecology ; Ecotoxicology ; Energy ; Energy consumption ; Environment ; Environmental accounting ; Environmental Management ; Industry ; Innovation ; Innovations ; Management accounting ; Mathematical models ; Monitoring/Environmental Analysis ; Multivariate statistical analysis ; New products ; New technology ; Petroleum ; Petroleum products ; Reduction ; Training ; Water consumption
É parte de: Environmental monitoring and assessment, 2020-10, Vol.192 (10), p.621-621, Article 621
Notas: ObjectType-Article-1
SourceType-Scholarly Journals-1
ObjectType-Feature-2
content type line 23
Descrição: The objective of the study is to analyse the role of environmental management accounting (EMA) and the innovation of products and processes in reducing energy and water consumption. To carry out the study, data from PINTEC2017 on innovation activities from 55 sectors in Brazil from 2015 to 2017 were analysed. The hypotheses were tested with the application of structural equation modelling using SmartPLS. The results show that environmental management accounting (EMA) affects product innovation directly and process innovation indirectly through environmental management techniques. These results show that the use of EMA techniques contributes differently to each stage of innovation (processes and products). Thus, industries with new and improved products for the national market innovate their processes with the use of new technologies, training and innovation activities. These results are most evident in the sectors of paper and cellulose, petroleum products, chemicals and the manufacturing of machinery for extraction and construction. These results show that environmental management techniques interact with process innovation, mainly in industries that promote product innovation, and that process innovation has led to a reduction in water and energy consumption.
Editor: Cham: Springer International Publishing
Idioma: Inglês

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Environmental management accounting and innovation in water and energy reduction

da Rosa, Fabricia Silva ; Lunkes, Rogério João ; Mendes, Alcindo Cipriano

Cham: Springer International Publishing

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