Environmental Management, Measurement, and Accounting: Information for Decision and Control?
Bibliographic record
Abstract
This article investigates the nature and detail of environmental management systems. It explores how environmental management systems and the organization's management control systems might (or might not) be brought into harmony. The relationship between environmental management systems, environmental management accounting, and the natural environment are explained. The level of integration between environmental management systems and management control systems depends upon the strategy and objectives of the organization and the status of the environment. As long as win-win opportunities exist, the development and integration of environmental management systems and management control systems is a clear imperative. Full-cost accounting is considerably more demanding than environmental accounting and even more subjective. Despite pessimism (or perhaps it is just realism), one have an abiding belief in the importance of understanding humanity's relationship with the natural environment and the role that environmental management accounting and environmental management systems can play in that relationship.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.014 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.004 | 0.011 |
| Science and technology studies | 0.001 | 0.008 |
| Scholarly communication | 0.014 | 0.019 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.003 | 0.004 |
| Insufficient payload (model declined to judge) | 0.011 | 0.004 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".