August 2005
International Guidance Document
Environmental Management Accounting
Mission of the International Federation of Accountants (IFAC)
To serve the public interest, IFAC will continue to strengthen the worldwide accountancy
profession and contribute to the development of strong international economies by establishing
and promoting adherence to high-quality professional standards, furthering the international
convergence of such standards and speaking out on public interest issues where the profession’s
expertise is most relevant.
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ISBN: 1-931949-46-8
ENVIRONMENTAL MANAGEMENT ACCOUNTING
CONTENTS
Page
Acknowledgements ...............................................................................................................
1
Foreword by IFAC.................................................................................................................
3
Foreword by the Authors .......................................................................................................
4
Executive Summary ...............................................................................................................
7
Chapter 1 – Introduction & Context ......................................................................................
10
1.1 – Why