Environmental Management Accounting and Eco-efficiency: Cases from Japanese Business
Roger Leonard Burritt and Chika Saka, The Australian National University, Australia
This paper explores the links between environmental management accounting and measures of eco-efficiency in Japanese business. Environmental management accounting is a relatively new environmental management tool initially designed to trace and track environmental costs and physical environmental flows. In the paper, first the recent development of environmental management accounting is considered; second, the links between environmental management accounting and eco-efficiency measurement are examined. Recent case studies in environmental management accounting from Japan are used as a basis for analysis. It is concluded from the analysis that the practice of linking eco-efficiency measurement with environmental management accounting information is underutilised, diverse and in need of further promotion if EMA is to help Japanese business move production processes and consumption of its products towards sustainability.
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