Environmental Management Accounting (EMA) as a Support for Cleaner Production

The potential for Cleaner Production (CP) to benefit businesses is well-demonstrated, but it is not yet as widely adopted as might be expected. This is unlikely to be entirely because of the lack of adequate information—other possible reasons could be that (i) CP is commonly seen as being only relevant to manufacturing, (ii) the institutional framework does not encourage the adoption of CP as well as it might do, and (iii) there is no single one-to-one relationship between organisational change (such as a move to CP) and accounting change.

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