Environmental management accounting (EMA) is the identification, collection, analysis and use of two types of information for internal decision making. The first is physical information on the use, flows and rates of energy, water and materials (including wastes). The second is monetary information on environment-related costs, earnings and savings.
What is it?
EMA addresses the management information needs of managers for corporate activities that affect the environment, as well as environment-related impacts on the corporation. Depending on the type of