Abstract:
Environmental management accounting (EMA)
is a relatively new tool in environmental management. EMA
can be defined as the identification, collection, estimation,
analysis, internal reporting, and use of information regarding
materials and energy flow and environmental costs for both
conventional and environmental decision-making process
within an organisation. Thus, EMA incorporates and
integrates two of the three milestones of sustainable
development (environmental and economics dimensions), as
they relate to an organisation’s internal decisional process.
