As an information management approach, environmental management accounting (EMA) focuses mainly on operational issues such as environmental costs and revenues. Many environmental issues (such as, for example, whether to introduce green products, or when to change the production technology to a...

Sustainability has become a major global topic for the last two decades which creates opportunities as well as threats to corporations. In spite of the fact that the economic success of many companies has been influenced substantially by sustainability issues strategic management is very often...