Sustainability requires companies to develop in an economically,
environmentally and socially sustainable manner. Corporate sustainable
development in turn requires movement towards cleaner production. In
order to recognize the potential from cleaner production - reduced costs
and fewer environmental impacts through the reduced use of materials -
environmental management accounting (EMA) is a necessary information
management tool.
Environmental Management Accounting for Cleaner Production reveals a
set of tools for companies to collect, evaluate and interpret the
information they need to estimate their potential to use cleaner
production to realize cost savings and to make the best decisions about
the available cleaner production options. EMA is therefore the key for
driving environmental progress, cost savings, increased competitiveness
and corporate sustainability through the means of cleaner production.