WHAT IS EMA?

THE INITIATIVES:
Eco-efficiency
Environmental ABC
ISO 14001
EMS: Waste Management
Conventional Management

Accounting Reduce their environmental

IMPORTANCE:
An organization’s
impacts
development of both non-
Increase their operating
Reduce cost of production
monetary and monetary
efficiency Provide better value of

Achieve real cost saving

product/services
information to support

while protecting the

Increase productivity
both routine and strategic

environment Create innovative environment

decision-making by

internal managers.
Steps to develop EMS CHALLENGES:
VS
Environmental
Plan Communications between

Help the org to reach

accounting and other

Management Accounting
The management of
their environmental
departments are often not well

objective developed
environmental and
Do Materials use, flow and cost

economic performance via

EMA involvement information often is not

management accounting

Check tracked adequately

systems and practices

Ensure EMS meets the

Materials use, flow and cost

that focus on both

user's expectations information often is not

physical information and

Act tracked adequately

monetary information.
Preventive actions Investment decisions are often

made on the basis of

incomplete information

APPLICATION OF EMA: APPLE & FUJITSU