Despite the growing recognition of economic risks related to insufficient corporate environmental performance and the opportunities resulting from improvements, many companies have been struggling in practice to act accordingly. Among the reasons for implementation deficiencies may be a lack of...

Purpose – The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has...