.... Findings The findings indicate that although ESAP adoption remains modest, manufacturing firms more readily deploy activity-based costing ( ABC ), environmental management accounting ( EMA ) and lifecycle costing than customer profitability analysis or competitor accounting. Internal governance...

.... Suzanne Tager can be contacted at: capabilities@bain.com © Emerald Group Publishing Limited 2008 Environmental management Sustainable design Energy conservation Standards Ecology Senior executives worldwide respect Toyota for the impressive consumer advantages, and profits...