Challenges in internal environmental management reporting in Argentina

Abstract This paper concentrates on the internal reporting methods applied to cleaner production and environmental management accounting programmes in Argentina. Questions on how environmental costs and benefits are defined, the mechanisms adopted to measure the continuing benefits arising from certain changes in management and processes and practical issues of data collection and collation are included. Furthermore, situations in which the ideally desired information is not immediately available from existing accounting or other information systems within the companies are also discussed. The success of communication initiatives, in particular, rests on both the environmental accounting messages and the ability of the users to understand the information. From this perspective, the worksheets included are considered to be an important tool to following the programmes and communicating the results. The integration of data through a set of indicators organised according to an environmentally balanced scorecard methodology may provide important information for decision-makers and add real value to sustainable development by helping people become conscious of sustainability-related matters. In addition, accountants need to know about the information improvements they can obtain using the EMA methodology.