International Guidance Document: Environmental Management Accounting

This IFAC guidance brings together practical introductory guidance for professional accountants and organizations wishing to explore and implement EMA. Using some of the best existing information on EMA, the guidance provides a general framework and set of definitions for EMA that is comprehensive and as consistent as possible with other existing, widely used environmental accounting frameworks with which EMA must coexist.

International Guidance Document: Environmental Management Accounting (PDF | 395K)

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