Reflections on how much voluntary expenditure a company should make on environmental-protection measures are dominated by the discussion of relevant direct internal costs. Compulsory spending on environmental protection (e.g. expenditure forced by regulations) is not taken into account here,...

As an information management approach, environmental management accounting (EMA) focuses mainly on operational issues such as environmental costs and revenues. Many environmental issues (such as, for example, whether to introduce green products, or when to change the production technology to a...

Interest has emerged in the idea of promoting the development of environmental management accounting systems within organisations. Various environmental management accounting frameworks and tools for analysis habe been proposed and some evidence has been gathered about current practice. This...

Companies are key contributors to economic, environmental and social wellbeing. Corporate activities pervade the present and are likely to be critical in the future, so that corporate sustainability is necessary for long-term sustainable development of the economy and society. In this context,...

In the recent past "sustainability accounting" and related terms (such as "sustainability management accounting" and "sustainability financial accounting" are being used with greater frequently at academic conferences and in corporate practice. This raises the question of the relationship...