Environmental Management Accounting for Staff Appraisal: Evidence from Australia, Germany and Japan

Interest has emerged in the idea of promoting the development of environmental management accounting systems within organisations. Various environmental management accounting frameworks and tools for analysis have been proposed and some evidence has been gathered about current practice. This paper adds to the existing body of knowledge on the potential of environmental management accounting information to be used for individual performance appraisal. It examines the results of a survey of the styles of environmental information gathered and environmental management accounting practices of companies listed on stock exchanges in Australia, Germany and Japan. The focus of the survey is on an exploratory study of the comparative link between environmental management