...” (Arjaliès et al., 2020), which highlighted the potential of existing environmental management accounting tools, as well as the need for new forms of accounting, to support a circular paradigm. Heikkilä (2023) argued that current accounting systems are vain in CE for their limitations in providing...

...Rebecca Maughan Purpose The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned...

...Nuwan Gunarathne; Ki-Hoon Lee; Pubudu K. Hitigala Kaluarachchilage Purpose The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist...

...Mohammad Imtiaz Ferdous; Carol A. Adams; Gordon Boyce Purpose The purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on the concepts...

...Shamim Tashakor; Ranjith Appuhami; Rahat Munir Purpose The purpose of this paper is to examine the association between the belief-based factors (attitude, subjective norm (SN) and perceived behavioural control (PBC)) and environmental management accounting (EMA) practices. Design/methodology...

... than external disclosure. Environmental planning and operational practices were the most important changes carried out. When environmental management accounting and environmental disclosure were also implemented, environmental aspects were more integrated within companies, thus revealing that a more...