Anne Liah D. Romero Activity no.

2
Marinella Louise A. Puno ZGE4301 – BSMA 1E
Instructions:

1. Create a concept map showing the interrelationships of the different fields of study with
Environmental Science. Use the following words:

Social Applied
Geology Hydrology behavior
Sciences Sciences
Political
Engineering Physics Anthropology government
Science
Computer
Psychology Chemistry Demography functions
Science
Natural water
Philosophy Ecology thermodynamics
Sciences systems
Economics Meteorology Physiology population atmosphere
Environmental goods and
Physiology man rock/minerals
Science services

involves involves involves

involves involves

includes
includes
includes

includes includes
includes includes includes
some branch is includes includes

includes includes includes

talks about
some branch is
talks about talks about

talks about talks about

talks about talks about
2. Read a published study or article showing the interrelatedness of Environmental Science to your
course. Insert a figure, table, and graph from one online study / article. Explain the relationship of
Environmental Science with your course using the inserted image, table or graph.

Source: https://www.environmentalscience.org/wp-content/uploads/2018/07/Env-Data.jpg

This figure shows the relatedness of Environmental Science and Management Accounting. There’s a specialty
known as Environmental Management Accounting (EMA), which handles internal reporting to business
management. EMA records environmental assets, costs, and liabilities to assist managers in making better
decisions regarding supplier
chains, capital investments,
industrial processes, and
other topics.

Source:
https://www.researchgate.net/pu
blication/303355113_Compromisi
ng_Long-
Term_Sustainability_for_Short-
Term_Profit_Maximization_Uneth
ical_Business_Practice
 Environmental Management Accounting analysis both financial and non-financial information in order to
support internal environmental management processes. EMA addresses the management information needs
of managers for corporate activities that affect the environment, as well as organization or national economic
impact on the environment. Depending on the type of organisation, environmental impacts could include
production effluent, recycling, water and power consumption, and carbon footprint.

The graph above shows that EMA helps bridge this communication gap and provide for the transition of
data from cost accounting and financial accounting to reduce the environmental impact by increasing material
efficiency.

Table 1. An overview of environmental management accounting tools

Source: https://www.cairn-int.info/article-E_CCA_193_0009--environmental-management-control.htm

As we all know, accounting is a system that used to collect and present monetary and physical data
and part of this data is related to environmental issues. Environmental management accounting helps this
system to generates, analyzes, and uses financial and non-financial data, for the improvement of the
ecological and economic performance of a company that could ensure its sustainability. They identify what
tools are associated with Environmental Management Accounting. They came up with the tools that both
belong to management accounting and management control. In management control manuals, management
accounting is presented as one of the tools which belong to the field of management control.