Challenges in implementing environmental management accounting tools: the case of a nonprofit forestry organization

Carbon accounting for sustainability and management. Status quo and challenges

“…Pellegrino and Lodhia, 2012), and in some cases they serve as a basis for policy development even for non-profit organizations (e.g. Papaspyropoulos et al, 2012). Additional research is needed to support management and stakeholder engagement, the evaluation of alternative measures to reduce carbon emissions and to develop ways to support the effective and efficient implementation of low or zero carbon solutions.…”

Green controlling – concept and practice

“…The revelation of hidden environmental costs provides organizations with better decision making and improve organizational performance (Ismail et al, 2014). Environmental Management Accounting (EMA) can be defined as "the identification, collection, analysis and use of two types of information for internal decision making: i) physical information on the use, flows and destinies of energy, water and materials (including wastes) and ii) monetary information on environment-related costs, earnings and savings" (Jasch, 2009in Papaspyropoulos et al, 2012.…”

Advancing Sustainable Income Accounting: An Australian Case Study

“…As one of the attempts to examine the rule of EMA techniques in nonprofit/nongovernmental sectors, Papaspyropoulos et al (2012) examine the implementation of Environmental Cost Accounting techniques in a Greece nonprofit forestry organization. As a starting point, they advised about the ability to use EMA as a useful instrument to identify many dimensions of accountability in nonprofit/nongovernmental sectors.…”