In the recent past "sustainability accounting" and related terms (such as "sustainability management accounting" and "sustainability financial accounting" are being used with greater frequently at academic conferences and in corporate practice. This raises the question of the relationship...

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 work has been written in order to provide an up-to-date textbook in the rapidly developing field of environmental accounting. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organizational managers.

This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed...