Environmental Management Accounting: Overview and Main Approaches

Research output: Working paperWorking papers


In the environmental accounting literature environmental management accounting (EMA) has been defined in two fundamentally different ways. In the first approachEMA is con-sidered to be represented by internal environmental accounting using a monetary meas-ure (see e.g., Schaltegger et al. 1996, Schaltegger & Burritt 2000). The second approachis that EMA includes monetary and non-monetary approaches to internal accounting (see,e.g., Bennett & James 1998, ECOMAC 1996, IFAC 1998, UNDSD 2000, 39) reflecting asomewhat more encompassing term for internal corporate environmental accounting. To encourage broader establishment of EMA in corporate practice the development of a com-mon perception of EMA would be beneficial. This article tries to combine the main argu-ments contained in these two definitions and proposes a new integrative framework for acommon definition of EMA
Original languageEnglish
Place of PublicationLüneburg
PublisherCentre for Sustainability Management
Number of pages14
ISBN (Print)3935630069, 978-3-935630-06-1
Publication statusPublished - 2000