Interest has emerged in the idea of promoting the development of envir- onmental management accounting systems within organisations. Various environmental management accounting frameworks and tools for analysis have been proposed and some evidence has been gathered about current practice. This paper adds to the existing body of knowledge on the poten- tial of environmental management accounting information to be used for individual performance appraisal. It examines the results of a survey of the styles of environmental information gathered and environmental man- agement accounting practices of companies listed on stock exchanges in Australia, Germany and Japan. The focus of the survey is on an explor- atory study of the comparative link between environmental management accounting information and potential for assessment of the environmental performance of staff members (employees). Conclusions are drawn about the similarities and differences in practices for the respondent groups in the three countries.