Iskanje po repozitoriju

Opis: This article examines the effect of eco-efficiency on corporate return on assets (ROA). The paper aimed to analyse whether corporate eco-efficiency performance (represented by energy consumption, water consumption, carbon emission and waste generation) affects the performance of ROA. Data on the eco-efficiency and ROA was collected from fourteen food and beverage companies listed in the Johannesburg Stock Exchange for a period of ten years (2012 to 2021). Using the STATA Software, the data was analysed by applying the Generalised Method of Moment (GMM) statistical technique, which enhanced the statistical analysis robustness. Findings from the GMM analysis showed different results. On the one hand, the results indicate that energy and water consumption in the food and beverage companies have a positive (but insignificant) effect on ROA. On the other hand, the results show that waste generation has a negative (but insignificant) effect on ROA; and that carbon emission has a negative and significant effect on ROA.
Ključne besede: environmental accounting, return on assets, financial performance, eco-efficiency, energy consumption, water consumption, carbon emission, waste generation, sales revenue
Objavljeno v RUP: 18.12.2025; Ogledov: 607; Prenosov: 3
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Opis: This paper aims to suggest a model to reward a dirty product which has the potential to offer sales promotion services to other clean products in a multiple product firm. The paper suggests a model economic benefit assignment (eba) for apportionment of direct waste costs where a polluting product offers a sales promotion benefit to other clean products of the same company, which proposes that benefiting products should be assigned a proportion of the direct waste cost of the polluting product (as a service charge) based on the proportion of promotion benefit (sales benefit) received from the polluting product. The idea is that, based on transfer pricing theory, such promotion service would be paid for, if offered by an outside agent. Whilst academic debate is expected to ensue from this suggestion model, further case research is imperative to demonstrate industrial applicability.
Ključne besede: varstvo okolja, odpadki, stroški, transferne cene
Objavljeno v RUP: 15.10.2013; Ogledov: 7256; Prenosov: 142
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