Environmental management accounting (EMA) enables a company to analyze its impacts on the natural environment as well as provide information to managers to help them become aware of, and address, environmentally driven monetary impacts on the company (p. 32). Given the internal, proprietary focus of management accounting and the specialized nature of environmental management accounting, there is not a great deal of published material available to describe what companies are actually doing in the EMA area. Thus, this book makes an important contribution by providing 12 concrete examples of how EMA activities are being conducted in small and medium-size enterprises in Southeast Asia. The companies range in size from eight to 1,600 employees and include four cases in the Philippines, four in Vietnam, two in Indonesia, and two in Thailand.
The case development was motivated by two research questions (pp. 42–43): (1) “How do different organisational environments and institutional settings...
