Environmental Management Accounting: Informational and Institutional Developments

  • Teun Wolters
  • Martin Bennett
  • Jan Jaap Bouma

Part of the Eco-Efficiency in Industry and Science book series (ECOE, volume 9)

Table of contents

  1. Front Matter
    Pages i-ix
  2. Overviews

  3. Information Systems

  4. Ema Policies

  5. Different Ema Perspectives

  6. Back Matter
    Pages 291-302

About this book


Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive.

This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.


Enterprise Resource Planning Environmental Management Meetings Reporting business development ecology environmental protection information system knowledge management management organization production

Authors and affiliations

  • Teun Wolters
    • 1
  1. 1.ISCOM Institute for Sustainable CommoditiesUtrechtThe Netherlands

Editors and affiliations

  • Martin Bennett
    • 1
  • Jan Jaap Bouma
    • 2
    • 3
  1. 1.University of Gloucestershire Business SchoolCheltenhamUK
  2. 2.Erasmus Centre for Sustainable Development and ManagementErasmus UniversityRotterdamThe Netherlands
  3. 3.Economics Faculty of the University of GhentBelgium

Bibliographic information

  • DOI
  • Copyright Information Kluwer Academic Publishers 2002
  • Publisher Name Springer, Dordrecht
  • eBook Packages Springer Book Archive
  • Print ISBN 978-1-4020-0552-7
  • Online ISBN 978-0-306-48022-5
  • Series Print ISSN 1389-6970
  • Buy this book on publisher's site