EMA is broadly defined to be the identification, collection, analysis, and use of two types of
information for internal decision making:
- physical information on the use, flows and destinies of energy, water, and materials (including wastes) and
- monetary information on environment-related costs, earnings, and savings.
Although the guidance is aimed primarily at professional accountants within organisations, it will also be of interest to professional accountants and auditors who are becoming more involved in tracking or verifying environment-related information in financial and other reports. The International Guidance Document on Environmental Management Accounting
may be downloaded from IFAC's Online Bookstore
(there's no charge, but you must register). Click for Press Release