This article describes how the Environmental Management and Audit Scheme (EMAS) is considered an effective means for firms to address environmental challenges such as wastewater treatment, solid waste management, recycling practices and air emissions control. Many of the present studies have...

Purpose – The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model. Design/methodology/approach – The various social and environmental accounting methods are classified...