Reporting and external corporate communications play an important role in corporate sustainability. As well as economic reasons, the vision of sustainable development also emphasizes the importance of corporate sustainability reporting. On the one hand, companies depend on a supply of resources...

Environmental Management Accounting (EMA) remains a relatively new decision-making initiative at the corporate level. This is particulary true when it comes to its adoption by small and medium-sized enterprises in developing and newly industrialised countries. This paper elaborates upon the...