Adopting Environmental Management Accounting: EMA as a Value-Adding Activity
Research output: Contributions to collected editions/works › Article in conference proceedings › Research
Authors
Environmental management accounting (EMA) can be defined as “the generation, analysis and use of financial and non-financial information in order to optimise corporate environmental and economic performance and to achieve sustainable business” (Bennett et al. 2002: 1). EMA thus both includes monetary and physical accounting which is internal to an organisation and also deals with the integration of ecological and monetary issues (Burritt et al. 2002), and as such is a management activity that is relevant for both private-sector and public-sector organisations.
| Original language | English |
|---|---|
| Title of host publication | Environmental management accounting : Purpose and Progress |
| Editors | Martin Bennett, Pall M. Rikhardsson, Stefan Schaltegger |
| Number of pages | 14 |
| Place of Publication | Dordrecht |
| Publisher | Springer |
| Publication date | 01.01.2003 |
| Pages | 1-14 |
| ISBN (Print) | 9781402013652, 1402013655 |
| ISBN (Electronic) | 978-94-010-0197-7 |
| DOIs | |
| Publication status | Published - 01.01.2003 |
| Event | 5th Annual Conference of the Environmental Management Accounting Network - 2002: Environmental Management Accounting and Developments in Europe - Cheltenham, United Kingdom Duration: 15.01.2002 → 12.03.2002 Conference number: 5 http://eman-eu.org/conferences/ |
- Sustainability sciences, Management & Economics - Management Accounting, Environmental Management System, Balance Scorecard, Environmental Accounting, Safety Management System