Environmental management accounting: development, context, contribution and outlook
Date
2022
Authors
Schaltegger, S.
Burritt, R.L.
Christ, K.
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Adams, C.
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Book chapter
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Source details - Title: Handbook of Accounting and Sustainability, 2022 / Adams, C. (ed./s), Ch.15, pp.260-278
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Abstract
This chapter examines the development, context and contribution of corporate environmental management accounting to sustainable development. While the broader area of environmental accounting has been described as including external and internal corporate accounting and reporting (Burritt et al. 2002), the understanding of environmental management accounting(EMA) has changed since the 1990s. It is now mostly interpreted as a subset of accounting dealing with the collection and analysis of physical and monetary data for informing management about environmental impacts, including material and energy flows, as well as related social (e.g. health and safety issues) and economic implications such as costs of materials and emissions (Adams and Larrinaga 2019; Schaltegger and Burritt 2017).
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Copyright 2022 Carol Adams