THE INFLUENCE OF THE PARTIES TAKING OVER COSTS ENVIRONMENTAL: THE COST EXAMPLE OF ASBESTOS

Abstract

Drawing on the stakeholder salience theory initially developed by Mitchell et al. (1997), this article
analyses the influence of various stakeholders on managers’ perception of environmental costs.
These costs are no longer seen as a set of expenses driven by technological choices but rather as the
result of stakeholders’ influence. The findings of four case studies on asbestos removal show a strong
link between perceived stakeholders attributes (power, legitimacy and urgency) and stakeholders
influence on environmental costs. This article contributes to Environmental Management
Accounting research by proposing a typology of environmental costs based on a dynamic view of
stakeholders influence