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South-East Asian case studies on EMA
Christian Herzig1, Tobias Viere1, Stefan Schaltegger1 and Roger Leonard Burritt2, (1)CSM, University of Lueneburg, Germany; (2)The Australian National University, Australia
Environmental Management Accounting (EMA) provides tools and methods to help managers assess the impact of measures taken to improve both corporate financial and environmental performance. EMA tools systematically integrate environmental aspects of the corporation into management accounting and decision-making processes and help internal management to collect, analyze and communicate environment-related monetary and physical information. In this and the next year the Centre for Sustainability Management (CSM), University of Lueneburg, Germany, and the School of Business and Information Management, Australian National University, Canberra, conduct 16 company case studies in the South-East Asian region which cover a large range of different EMA approaches. With the help of the case studies EMA tools and methods will be adapted to the specific needs of South-East Asian companies. The development of case studies will follow Burritt, Hahn and Schaltegger's (2002) framework for EMA. This framework is divided into Monetary EMA (MEMA) tools which address the environmentally-driven impacts on a company expressed in monetary terms, and Physical EMA (PEMA) tools dealing with the environmental impact of the company on the natural environment. Further dimensions of this framework (time, period, length of period) incorporate the complexity of different decision situations. In total there are 16 different options in the EMA framework depending on the decision to be made. For each decision suitable case studies will be generated to give a broad overview of each EMA approach and to systematize them for practical purposes based on their relevant categories in relation to the comprehensive framework. The paper introduces the first experiences and results of the company case studies on EMA in South-East Asia.