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Environmental management accounting: development, context, contribution and outlook

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dc.contributor.authorSchaltegger, S.
dc.contributor.authorBurritt, R.L.
dc.contributor.authorChrist, K.
dc.contributor.editorAdams, C.
dc.date.issued2022
dc.description.abstractThis 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).
dc.identifier.citationSource details - Title: Handbook of Accounting and Sustainability, 2022 / Adams, C. (ed./s), Ch.15, pp.260-278
dc.identifier.doi10.4337/9781800373518.00024
dc.identifier.isbn9781800373501
dc.identifier.urihttps://hdl.handle.net/11541.2/35284
dc.language.isoen
dc.publisherEdward Elgar Publishing
dc.publisher.placeUK
dc.rightsCopyright 2022 Carol Adams
dc.source.urihttps://doi.org/10.4337/9781800373518.00024
dc.subjectaccounting
dc.subjectenvironmental management
dc.subjectcorporate accounting
dc.titleEnvironmental management accounting: development, context, contribution and outlook
dc.typeBook chapter
pubs.publication-statusPublished
ror.mmsid9916776915201831

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