ABSTRACT
Environmental reporting as an important element of corporate social responsibility (CSR) has received much attention in recent years and many companies attempt to adopt practices that promote sustainable development. Organizations should align their economic development activities with CSR behaviour. Motivated by the lack of research on environmental management accounting (EMA), in this chapter we examine the development of EMA research and discuss several empirical research studies. It is believed that there is a lack of empirical evidence on the practice of EMA adoption, especially among developing countries. Investigation of various aspects of business management and environmental performance will provide a better understanding of EMA adoption. Also, research on various types of organizations will reveal better information for environmental management and CSR.
