Environmental and sustainability management accounting (EMA) for the development of sustainability management and accountability

Editorial

Sands, John and Lee, Ki-Hoon. 2015. "Environmental and sustainability management accounting (EMA) for the development of sustainability management and accountability." Issues in Social and Environmental Accounting. 9 (1), pp. 1-4.
Article Title

Environmental and sustainability management accounting (EMA) for the development of sustainability management and accountability

ERA Journal ID123675
Article CategoryEditorial
AuthorsSands, John (Author) and Lee, Ki-Hoon (Author)
Journal TitleIssues in Social and Environmental Accounting
Journal Citation9 (1), pp. 1-4
Number of Pages4
Year2015
Place of PublicationIndonesia
ISSN1978-0591
Web Address (URL)http://www.iiste.org/co-hosted-journals/
Abstract

Sustainability accounting provides decision-makers with tools and approaches that help improve sustainability performance of companies and organisations; whether 'for
profit' or 'not-for-profit'. Such performance contributes to a more sustainable corporate bottom line and sustainable value of 'for profit' companies while allowing for
maximum and efficient use of resources by 'not-for-profit' organisations. Consequently, there needs to be two research foci. First, a holistic view needs to adopt of sustainability accounting and investigated in both developing and developed countries. That is, we need to consider how sustainability and environmental management accounting contributes, locally and globally, to creation of a more sustainable business organisation as well as environmental sustainability. Second, research is needed into the role of social and environmental accounting and environmental management reporting guidelines contribute to businesses become less un-sustainable.

Environmental and Sustainability Management Accounting (EMA) supports companies and organisations to assess and manage their sustainability performance in five
ways. First, EMA provides support to companies and organisations by quantifying environmental impacts and loads on the workers, community, and other stakeholders.
Second, EMA supplies sustainable performance measures for operational processes and reporting guidance. Third, EMA offers businesses the opportunity to gather information
that identifies costs and savings that will result in improved financial performance. Four, EMA gives business a chance to recognise risks and opportunities related
to their operations. Finally, EMA produces physical and monetary measurements that are vital in all efficient and effective sustainability management practices.

Keywordsenvironmental sustainability accounting; sustainability management; accountability
ANZSRC Field of Research 2020350105. Management accounting
350107. Sustainability accounting and reporting
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Byline AffiliationsSchool of Commerce
Griffith University
Institution of OriginUniversity of Southern Queensland
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