Keywords: environmental accounting, solid waste, eco-efficiency, performance measurement, financial accounting
Measuring solid waste eco-efficiency performance through environmental accounting
Planning and implementation of eco-efficient practices require different information measured both in financial and non-financial units. Indeed, eco-efficiency strategies, by definition, require this type of information to simultaneously confirm the reduction of the total amount of solid waste production and the improvement in organizations' added value. However, current solid waste accounting methods utilise information that is not compatible with the general requirements of conventional accounting methods: comparability, comprehensibility, completeness, relevance and reliability. This paper aims to propose an integrated conceptual framework for measuring solid waste eco-efficiency performance utilising generally accepted accounting principles.