Reflections on how much voluntary expenditure a company should make on environmental-protection measures are dominated by the discussion of relevant direct internal costs. Compulsory spending on environmental protection (e.g. expenditure forced by regulations) is not taken into account here,...

Environmental Management Accounting (EMA) remains a relatively new decision-making initiative at the corporate level. This is particulary true when it comes to its adoption by small and medium-sized enterprises in developing and newly industrialised countries. This paper elaborates upon the...

This article focuses on ways and means to support environmental management accounting (EMA) with computer applications. From the EMA point of view, data collection, data processing, and data support are central features of appropriate computer applications. These considerations lead to common...