（英文文献）1-s2.0-S0360544204000386-main

1-s2.0-S0360544204000386-mainEnergy30(2005)1247–1257www.elsevier.com/locate/energyStudyofenviromentalsustainability:ThecaseofPortuguesepollutingindustries5ManuelaSarmentoa,�,DiamantinoDura˜ob,ManuelaDuartecaDepartmentofManagement,ArmedForcesUniversity,RuaJoa˜oDias,171400-219Lisbon,PortugalbDepartmentofMechanicalEngineering,Lusı´adaUniversity,Av.daJunqueira,1881349-001Lisbon,PortugalcDepartmentofManagement,SuperiorInstituteofAccountingandAdministration,Av.MiguelBombarda,201069-035Lisbon,PortugalAbstractGlobalizationofeconomyisarealitythateveryregion,countryandcompanyisfacing.Oneoftheglobalization’spointsofviewistheenvironmentthatstronglydependsonindustries’behaviorandtheutilizationofnaturalresources.Infact,managementhasmoresocialresponsibilitiesbecauseenvironmentisapublicgood.Toimproveenvironmentalsustainability,industry’smanagementmustberesponsiblebycausedenvironmentalfacts,andmustexplicittheminfinancialstatements.Themajorityofdevelopedcountriesfollowtherulesoffinancialaccountingharmon