... are involved in the corporate practice of managing sustainability information, and if yes, what their role is. The actual involvement of accountants in corporate environmental and sustainability management has merely been investigated to date. Design/methodology/approach – Based on 58 in-depth interviews...

... environmental performance and the potential costs and benefits of improved environmental performance. © Emerald Group Publishing Limited 2015 Sustainable management Eco-control Environmental management accounting Most of the studies on EMA have focused on the manufacturing sector owing...