This is the third book of selected papers on environmental management accounting (EMA) which has been developed by the Environmental Management Accounting Network - Europe (EMAN–Eu), drawn primarily from papers presented at EMAN-Eu conferences, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of various tools and techniques applied in this process. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.
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