Environmental management accounting (EMA) as the next step in the evolution of management accounting

摘要

Why should organizations and accountants care about environmental issues? Environmental performance and disclosure pressures from the supply chain, finance providers, regulatory agencies, and other stakeholders result in ever-increasing environment-related costs for organizations, but there is also an increasing recognition of the potential monetary benefits of improved environmental performance. There is also growing consensus that traditional accounting practices do not adequately provide the information required for environmental management and the strategic decisions related to it. Environmental Management Accounting (EMA) has been promoted by the Working Group on EMA of the United Nations Division for Sustainable Development UN DSD EMA WG and the publications commissioned by it [UNDESA/DSD, 2001. United Nations Division for Sustainable Development. Environmental Management Accounting, Procedures and Principles. United Nations Publications, New York/Geneva, http://www.un.org/esa/sustdev/sdissues/technology/estemal.htm; UNDESA/DSD, 2002. United Nations Division for Sustainable Development. Environmental Management Accounting: Policies and Linkages. United Nations Publications, New York/Geneva, http://www.un.org/esa/ sustdev/sdissues/technology/estemal.htm]. Recently, IFAC has published a guidance document on EMA [International Federation of Accountants (IFAC), 2005. International Guidance Document of EMA. IFAC, New York, http://www.ifac.org] that will further promote its application among accountants. This special issue of the Journal of Cleaner Production on EMA focuses on this methodological background as well as upon experiences from case studies from Australia, Austria, Argentina, Canada, Japan and Lithuania.