Environmental Management Accounting and Supply Chain Management

  • Roger Burritt
  • Stefan Schaltegger
  • Martin Bennett
  • Tuula Pohjola
  • Maria Csutora

Part of the Eco-Efficiency in Industry and Science book series (ECOE, volume 27)

Table of contents

  1. Front Matter
    Pages i-xxi
  2. Introduction and Structure

    1. Front Matter
      Pages 1-1
    2. Roger L. Burritt, Stefan Schaltegger, Martin Bennett, Tuula Pohjola, Maria Csutora
      Pages 3-20
  3. Contemporary Issues

  4. Social Issues

    1. Front Matter
      Pages 129-129
    2. György Málovics, Izabella Szakálné Kanó, Szabolcs Imreh
      Pages 131-150
    3. Karen Maas, Kellie Liket
      Pages 171-202
  5. Economic Issues

  6. Other Issues

  7. Back Matter
    Pages 367-376

About this book


Ongoing concern about the need to promote environmental management accounting has resulted in this, the fifth volume in the Environmental and Sustainability Management Accounting Network (EMAN) series. Drawing inspiration from the 2007 EMAN conference in Finland on the links between environmental management accounting and supply chain administration, the book includes a number of research papers presented there as well as several independent contributions that represent a range of perspectives on the topic.


This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.


In addition to analyzing the supply chain, a number of chapters are based on papers presented to the EMAN-EU conference on sustainability and corporate social responsibility accounting, held in Hungary in 2008. Corporate social responsibility accounting is also a boundary-spanning function requiring awareness of the interface between an organisation’s internal accounting, and that which has an external function through its social responsibility to different groupings.


Finally, in acknowledgement of growing international engagement with environmental management accounting following the introduction of international guidelines in 2005, the book includes papers from the first EMAN Global conference on integrated environmental management accounting for sustainable development held in South Africa in 2007.


This publication is required reading for anyone wanting to keep abreast of the latest developments in this field. Readers should also visit EMAN’s website at


environmental accounting environmental management accounting supply chain management sustainability accounting

Editors and affiliations

  • Roger Burritt
    • 1
  • Stefan Schaltegger
    • 2
  • Martin Bennett
    • 3
  • Tuula Pohjola
    • 4
  • Maria Csutora
    • 5
  1. 1.University of South AustraliaSchool of CommerceAdelaideAustralia
  2. 2.Leuphana Universität LüneburgCentre for Sustainability Management (CSLüneburgGermany
  3. 3.University of GloucestershireThe Business SchoolCheltenhamUnited Kingdom
  4. 4.Aalto UniversitySchool of Science and TechnologyHelsinkiFinland
  5. 5.Corvinus University of BudapestInstitute for Environmental SciencesBudapestHungary

Bibliographic information