ABSTRACT
To date, the majority of case studies on environmental management accounting (EMA) have focussed on the application of a single tool. In a few cases, emphasis has been on a combination of two or more tools. The goal of these case studies is to show that an EMA tool, such as the physical environmental management accounting (PEMA) tool ‘material and energy flow accounting’, or the monetary environmental management accounting (MEMA) tool ‘environmental cost accounting’, can be applied in different companies in a country or an industry, or how internal implementation of a particular corporate EMA tool can be undertaken, or what the costs and benefits are of the application of an EMA tool (e.g. Ditz, Ranganathan, and Banks 1995; Bartolomeo, Bennett, Bouma, Heydkamp, James, and Wolters 2000; Letmathe and Doost 2000; Jasch 2009; Scavone 2006).
