Environmental Accounting as a Tool for Environmental Management System

摘要

This paper reviews about the relationship of environmental accounting and environmentalmanagement system in order to determine the sustainability of organization. In past, the traditional approach ofoperations management has been used to evaluate an organization’s performance based on cost, quality and profitwithout giving due consideration in preserving the environment. It also identified the lack of awareness and interestby organization about environmental preservation distinguish the context for environmental management needs indeveloping and newly industrialized countries compared to western countries. However, the growing awareness andpressure by community, customer, and stakeholders has forced the organization to accept the introduction ofenvironmental protection measures into their organization. The integration of environmental accounting into EMSwill be served as a self-regulatory compliance to legal and regulation requirement, to reduce cost from customeraudits, better market impression, increase efficiency of resources and the ability to adopt changing circumstanceswould contribute to the improvement of quality performance and organization’s performance as a whole. Some of thepossible benefit from environmental audit also discussed. In this paper, also discusses number of pollution preventionstrategies. It concludes with an emphasis on the use of environmental accounting for continuous improvement inenvironmental corporate policies and programs by taking into account the regulatory, technical developments,scientific developments, and it must be fully integrated into EMS along with other functional area.