Factors that Determine the Need of Environmental Management Accounting in Industry Case study of Trelleborg AB
Environmental management accounting (EMA) is a management tool for the better consideration of environmental costs. Many benefits of EMA are discussed in the literature, but there are no comprehensive studies that weigh the benefits of EMA against the costs of its use. As a result, many organisations are uncertain about the outcomes of EMA and are, therefore, reluctant to implement such a tool. In