ENVIRONMENTAL MANAGEMENT ACCOUNTING A DE

There is an increasing awareness among all stakeholders about the importance of Corporate Social Responsibility (CSR) of firms, particularly in relation to green concepts. This paper focuses on Environmental Management Accounting (EMA), which is pivotal for internal decision-making regarding environmental performance. The objective of this study is to evaluate the internal decision-making tools that facilitate business decisions by incorporating environmental considerations. The methodology involves a review of existing literature and frameworks for EMA that can assist organizations in integrating environmental factors into their financial and operational strategies. The results highlight that Environmental Accounting deals with the assessment and disclosure of environment-related information essential for both internal and external decision making. Understanding and leveraging EMA can significantly enhance a firm's environmental performance, ultimately influencing stakeholder perceptions and financial outcomes. Organizations that adopt these tools may experience improved investor confidence and potential increases in stock valuation, making a compelling case for the adoption of EMA as a strategic tool for sustainability. Therefore, this paper underscores the necessity of integrating environmental management accounting into the primary decision-making processes of businesses to promote better environmental stewardship.