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August 2005
 International Guidance Document 
Environmental Management Accounting
 
 
Mission of the International Federation of Accountants (IFAC)
To serve the public interest,
 
IFAC will continue to strengthen the worldwide accountancyprofession and contribute to the development of strong international economies by establishingand promoting adherence to high-quality professional standards, furthering the internationalconvergence of such standards and speaking out on public interest issues where the profession’sexpertise is most relevant.International Federation of Accountants545 Fifth Avenue, 14
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FloorNew York, New York 10017, USAFax: +1 (212) 286-9570Copyright © August 2005 by IFAC. All rights reserved. Permission is granted to make copies of this work provided that such copies are for use in academic classrooms or for personal use andare not sold or disseminated and provided further that each copy bears the following credit line:“Copyright © by the International Federation of Accountants (IFAC). All rights reserved. Usedby permission.” Otherwise, written permission from IFAC is required to reproduce, store ortransmit this document, except as permitted by law. Contact permissions@ifac.org.ISBN: 1-931949-46-8
 
 
ENVIRONMENTAL MANAGEMENT ACCOUNTINGCONTENTS
PageAcknowledgements ............................................................................................................... 1Foreword by IFAC................................................................................................................. 3Foreword by the Authors....................................................................................................... 4Executive Summary............................................................................................................... 7Chapter 1 – Introduction & Context...................................................................................... 101.1 – Why Care About Environmental Issues?................................................................ 101.2 – Accounting Concepts And Language..................................................................... 121.3 – Environmental Accounting Context, Concepts And Language.............................. 13Chapter 2 – EMA Definition(s), Uses, Benefits And Challenges.......................................... 192.1 – What Is EMA?........................................................................................................ 192.2 – Types Of Information Included Under EMA.......................................................... 202.3 – Uses And Benefits Of EMA................................................................................... 232.4 – EMA Challenges – Current Accounting Practices.................................................. 26Chapter 3 – Physical Information: Flow of Energy, Water, Materials and Wastes............... 303.1 – Physical Information and Environmental Performance Indicators......................... 303.2 – Detailed Description of Types of Physical Information......................................... 333.3 – Materials Inputs...................................................................................................... 343.4 – Product Outputs...................................................................................................... 353.5 – Non-Product Outputs (Waste and Emissions)........................................................ 36Chapter 4 – Monetary Information: Environment-Related Costs and Earnings.................... 374.1 – Cost Categories....................................................................................................... 374.2 – Monetary Environmental Performance Indicators.................................................. 414.3 – Detailed Description of Cost Categories................................................................. 414.4 – Environment-Related Earnings and Savings.......................................................... 524.5 – Distribution of Costs by Environmental Domain................................................... 53Chapter 5 – Selected Examples of EMA Applications for Internal Management................. 565.1 – EMA at the Site and Organization Level................................................................ 575.2 – EMA at the Materials Level.................................................................................... 61
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