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,...

This article focuses on ways and means to support environmental management accounting (EMA) with computer applications. From the EMA point of view, data collection, data processing, and data support are central features of appropriate computer applications. These considerations lead to common...

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...

This paper analyses the influence of environmental management system certification on environmental performance as measured by physical environmental performance indicators, and on economic performance based on a variety of firm-level financial indicators. For this purpose, data on environmental...