The book suggests that firms can use robust and versatile governance mechanisms to improve managerial oversight by incorporating diverse viewpoints, ideas, perspectives, and abilities into the decision-making process. This, in turn, may lead to better performance. Effective governance drives change towards a cleaner environment by tapping into untapped potential, such as eco-friendly operations, and optimizing resource utilization.
Additionally, the book emphasizes the role of environmental management accounting systems in helping firms better coordinate, measure, and manage their capabilities, thereby achieving improved environmental performance.
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