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Erschienen in:
2009 | OriginalPaper | Buchkapitel
What Is EMA and Why Is It Relevant?
Erschienen in: Environmental and Material Flow Cost Accounting
Verlag: Springer Netherlands
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Chapter 1 discusses the terms, range and relevance of environmental costs and environmental accounting. Section 1.1 briefly reviews why organizations should care about environmental issues and who should be involved in the set up of an EMA system. Section 1.2 relates the information needs for environmental performance monitoring with challenges for current accounting practices. Section 1.3 provides definitions for Environmental Costs, Environmental Accounting (EA) and Environmental Management Accounting (EMA). Section 1.4 briefly outlines the terminology of accounting concepts. Section 1.5 describes the physical accounting part of EMA. Section 1.6 relates EMA to financial, statistical, environmental and sustainability reporting requirements. Section 1.7 explores EMA uses and benefits.