Book review

摘要

Environmental Management Accounting (EMA) has been contributing to accounting and management literature for two decades. Yet EMA's contributions to supply chain management are missing from prior literature. This newly launched book, the fifth volume in the Environmental and Sustainability Management Accounting Network (EMAN) research book series, is devoted to the roles of EMA in sustainable supply chain management and other related issues. The growing demand for sustainable supply chain management has challenged conventional cost management, cross boundary information collection, confidentiality and integrity of information, short-term and long-term financial and environmental planning of organisations and their upstream suppliers and downstream purchasers, as well as "how eco-efficiency, eco-effectiveness and eco-equity are to be measured" (Chapter 1, p. 13) throughout value chain. EMA, now more broadly, sustainability management accounting (Chapter 1, p. 3), represents a recent innovation of management accounting to respond to the challenges of corporate sustainability (Ferreira et al., 2010).