Linking environmental accounting to reward systems: the case of the Environmental Profit and Loss Account

摘要

This article aims to analyse how environmental accounting instruments can be linked to corporate reward systems for motivating a company's employees to embrace more environmentally friendly behaviours. To this aim, the paper focuses on a specific instrument the Environmental Profit and Loss Account that grounds on the idea of complementing the traditional profit and loss account by including figurative revenues and costs associated to the environmental impact of business activities. Based on the empirical evidence, derived from a multinational Do-It-Yourself retailing chain, the paper discusses how key design choices in the process of development of the Environmental Profit and Loss Account should be carried out to use this instrument as an input for the reward system and what problems and criticisms this choice implies.