A study on the position of environment management accounting adoption in Kerala

Abstract

Environment management accounting (EMA) is a broad set of principles and approaches that provide the required data and systems to analyse various environmental management activities. It provides organisations with the required information about the use of finite materials, energy, etc. and how to put them to effective use. It also helps in dealing effectively with environment-related expenses, earnings and savings. The study conducted in the State of Kerala in India, examined the position of business organisations in the adoption of EMA. Data was collected from 40 organisations from across the state. They belonged to various classifications and groups. The study has used a standardised questionnaire to conduct the study. The results of the study show that there is a need to do more by the organisations in the state towards adoption of EMA.