EMA for Sustainable Development in the Corporate Sector:An Overview

Authors

  • Debrupa Chakraborty Netaji Nagar College, Kolkata

DOI:

https://doi.org/10.33516/maj.v50i5.77-83p

Abstract

There is a need to raise the awareness of accountants and directors and other associated members of the company on the concept of Environmental Management Accounting (EMA), its general framework and accounting systems so as to enable them to achieve the desired benefits of its applications. Environmental issues are increasingly getting more space in the performance evaluation criteria of companies and organizations.

Downloads

Download data is not yet available.

Downloads

Published

2015-05-01

How to Cite

Chakraborty, D. (2015). EMA for Sustainable Development in the Corporate Sector:An Overview. The Management Accountant Journal, 50(5), 77–83. https://doi.org/10.33516/maj.v50i5.77-83p

Issue

Volume 50, Issue 5, May 2015

Section

EMA
Crossref
Scopus
Google Scholar
Europe PMC

References

Bennett, M., Rikhardsson, P. M., and Schaltegger, S. E. 2003. Environmental Management Accounting Purpose and Progress, Kluwer Academic Publishers.

Burritt, R. L., Hahn, T., and Schaltegger, S. 2002. Towards a comprehensive framework for environmental management accounting - links between business actors and environmental management accounting tools. Australian Accounting Review 12(2): 39-50.

Chang HC, Deegan C. 2008. Environmental Management Accounting and Environmental Accountability within Universities: Current Practice and Future Potential. In S. Schaltegger et al ( eds), Environmental Management Accounting for Cleaner Production. Springer Science +Business Media B.V.pp.301- 319.

Csutora M, Palma RD.2008. “ Using EMA to Benchmark Environmental Costs – Theory and Experience from Four Countries Through the UNIDO Test Projectsâ€. In S. Schaltegger et al ( eds), Environmental Management Accounting for Cleaner Production. Springer Science +Business Media B.V.pp.143 – 164.

Ditz, D.; Ranganathan, J; Banks, R.D., 2000. “Green Ledgersâ€. In: Martin Bennett and Peter James (eds.), The Green Bottom Line, Environmental Accounting for Management, Current Practices and Trends. Greenleaf Publishing Limited, U.K. pp. 164187.

Ditz , D., Ranganathan R., Banks ,D.( 1995). Green Ledgers : Case Studies in Environmental accounting. Washington DC: World Resource Institute.

Epstein, M. J and Roy, M.J., Environmental management to improve corporate profitability Cost Management, Boston:November/December 1997.Vol.11 (6).

Gibson KC, Martin BA. 2004. Demonstrating Value through the Use of Environmental Management Accounting. Environmental Quality Management 13: 45-52.

International Federation of Accountants, IFAC, 1998. Environmental Management in Organizations: The Role of Management Accounting, Study 6. New York.

International Guidelines on Environmental Management Accounting. The International Federation of Accountants, August 2005.

Jasch, Cristine. 2003The use of Environmental Management Accounting (EMA) for Identifying environmental cost. Journal of Cleaner Production,11: 667 – 676.

Koefoed M. 2008.Environmental Management Accounting in the Metal Finishing Industry. In S. Schaltegger et al ( eds), Environmental Management Accounting for Cleaner Production. Springer Science +Business Media B.V.pp.193 – 207.

Kurdve M. 2008.Chemical Management Services: Safeguarding Environmental Outcomes. In S. Schaltegger et al ( eds), Environmental Management Accounting for Cleaner Production. Springer Science +Business Media B.V.pp.209 – 229.

Kurniati, Evi. Bambang, Rahadi., Mohammad Danial. 2010. Implementing Environmental Management Accounting (EMA.). In: improving Eco-Efficiency on Corporate Activities, Case Study of Sugar Cane Company. Journal of Applied Sciences in Environmental Sanitation, 5(4): 403 – 410.

Parker, L. D. 2000. Green strategy costing: Early days. Australian Accounting Review, 10(1): 46-55.

Savage, D. E. 2003. A Primer on Environmental Management Accounting. Business and the Environment 14(3): 2-3.

Sulaiman, Maliah Dr.; Dr. Nik Nazli Nik Ahmad. 2006. Environmental Management Accounting: Towards A Sustainable Future. Accounts Today Sulaiman & Ahmed, 2006.

UNDSD. 2001. Environmental Management Accounting: Procedures and Principles. New York, United Nations Division for Sustainable Development: Expert Working Group on Improving Governments Role in Promotion of EMA

Venturelli, A., Pilisi, A.2005. “Environmental Management Accounting in Small and Medium – Sized Enterprises: How to Adapt Existing Accounting Systems to EMA Requirementsâ€. In: P.M.Rikhardsson et al., (eds.), Implementing Environmental Management Accounting: Status and Challenges, Springer, pp.207 – 235.