The Emergence of Environmental Management Accounting

Based on a study of the emergence of EMA as a new managerial domain and of how EMA costs the environment, the paper examines the institutionalisation of EMA. This is accomplished by linking EMA to the broader discourse of economic efficiency. Moreover, the paper contends that the institutionalisation of EMA is supported through the legitimacy it produces for individuals (notably environmental managers) and organizations. Through the use of different metrics, EMA frames the environment in terms of the well known – money – and establishes equivalence between the actions to protect the environment and changes in the bottom line

ECO-DISTRICTS AND SUSTAINABLE CITIES - INSTITUTIONALIZATION THROUGH EXPERIMENTATION

International audienceJudging from the number of communities and cities striving or claiming to be sustainable and how often eco-development is invoked as the means for urban regeneration, it appears that sustainable and eco-development have become "the leading paradigm within urban development" (Whitehead 2003). But what is it that is driving these urban transformations? Clearly, there are many probable answers to this complex question and in what follows we will focus on one particular catalyst of change - urban design competitions. Considered as field changing events (Lampel & Meyer 2008, Anand and Jones 2008), urban design competitions are understudied mechanisms for bringing about field level changes. This paper examines how urban design competitions can bring about changes within two types of fields - professional fields and local geographical fields. The context for our study is urban regeneration in two cities in France and Denmark, both of which have been suffering from industrial decline and have invested in establishing "eco-districts". Based on these two case studies we explore how the different parties involved in these urban development projects have developed innovative design templates and practices that can instantiate field level changes

Industry Involvment in the Development of Energy Regulations

The 2002 European Union (EU) directive on the energy performance of buildings (Directive 2002/91/EC) set minimum standards on the energy performance of new buildings and existing buildings. It also indicated that these would be subject to periodic renovation. In some countries the directive supported policymakers in their bid for national commitments to carbon reduction. In others, it affirmed existing commitments. In most countries, it informed the ongoing reformulation of building regulations. This paper explores energy related developments in building regulations for new housing in Denmark (DK) and the United Kingdom (UK). The interest of the comparison lies in similarities in the type of changes introduced into the regulations and differences in industry responses