As described in the March 2003 issue of Business and the Environment (BATE), environmental management accounting (EMA) is the collection, analysis, reporting, and use of information for decision-making within an organization. EMA has a special focus on materials and energy flow information, environmental cost information, and other cost information related to the environmental impacts of the organization’s operations. The need for EMA was conceived in recognition of some of the limitations of conventional accounting approaches for management decisions involving significant environmental costs and/or impacts. The goal of EMA is to provide more accurate and comprehensive information to decision-makers, thus enabling better decisions on issues that impact both the organization’s financial health and the environment. The April 2003 issue of BATE gave several realworld case studies of how EMA has benefited both business and government. As was illustrated, EMA is particularly valuable for management initiatives with a specific environmental focus, such as pollution prevention, environmental supply chain management, environmentally preferable purchasing, and environmental management systems. Thus, EMA is not merely one environmental management tool among many—rather, EMA is a broad set of principles and approaches that provides the data critical to the success of many other environmental management activities. And, since the range of decisions affected by environmental issues of one type or another is increasingly on the rise, EMA is becoming increasingly important not only for environmental management decisions, but for all types of routine management activities within organizations.
Get the full version: http://www.emawebsite.org/documents/emaric_399.pdf
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