The question of whether it pays to be green has been addressed by many studies, but despite the growing number of works, the debate about the relationship between environmental performance, environmental disclosure, and banks' performance is still unresolved, and mixed results have been found....

The purpose of this paper is to ascertain the perception of management on the benefits of adopting an environmental management accounting (EMA) system as a waste management tool in a paper and pulp manufacturing company. This paper highlights the benefits of an EMA system and the role and...