ABSTRACT
Environmental management accounting (EMA) represents a concept that embraces a large range of tools. The application of these tools supports managers with information to understand, manage, control, and report the company’s impacts on the natural environment in a better way, as well as improve its environmental and/or financial performance. Whereas the EMA framework provides an overview of possible decision situations and EMA tools, it does not show the tools, and combination of tools, which may be most useful in corporate practice.
