2008 | OriginalPaper | Buchkapitel
Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution
verfasst von : Xiaomei Guo
Erschienen in: Environmental Management Accounting for Cleaner Production
Verlag: Springer Netherlands
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This article discusses the relationship between environmental strategy and performance, based on a case of a famous Chinese company. Though having good management systems and an environmental strategy in place, the company has recently had several serious environmental and safety accidents. By comparing its operating strategy and financial performance with its environmental strategy and performance, the paper aims to show that having an environmental strategy does not necessarily ensure good environmental performance. Integration of the environmental strategy with the operating strategy will help to implement environmental goals and financial goals in the long run. The paper also provides some suggestions on how to integrate both strategies.