Environmental Management Accounting: An Introduction and Case Studies for Australia

The primary objective of the Environmental Management Accounting (EMA) Project is to promote the value of EMA as a tool that business can use for the dual purpose of improving environmental and financial performance. The project involved undertaking practical case studies that show the benefits achieved from EMA, and to provide practical how to examples of EMA within organisations operating within Australia. The case studies were undertaken between March and September 2002 and represent a number of different industry sectors. This report provides background information on EMA and summarises the results of the four case studies. The case studies involve the following organisations: AMP (in association with KPMG) ; Cormack Manufacturing (in association with PricewaterhouseCoopers) ; GH Michell & Sons (in association with Professor Craig Deegan, RMIT) ; Methodist Ladies College (in association with BDO Consultants).