Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector

Silas Mukwarami (), Chekani Nkwaira and Huibrecht Margaretha van der Poll
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Silas Mukwarami: Sustainable Livelihoods, Graduate School of Business Leadership (SBL), University of South Africa (UNISA), P.O. Box 392, Pretoria 0002, South Africa
Chekani Nkwaira: Sustainable Livelihoods, Graduate School of Business Leadership (SBL), University of South Africa (UNISA), P.O. Box 392, Pretoria 0002, South Africa
Huibrecht Margaretha van der Poll: Sustainable Livelihoods, Graduate School of Business Leadership (SBL), University of South Africa (UNISA), P.O. Box 392, Pretoria 0002, South Africa

Sustainability, 2023, vol. 15, issue 2, 1-18

Abstract: Environmental management accounting (EMA) implementation challenges within supply chain management systems (SCMSs) and environmental awareness in emerging economies should be addressed for sustainable development. Therefore, this study explores EMA implementation challenges in the supply chain in manufacturing to propose a framework to guide manufacturing companies to achieve a cleaner production chain. After conducting an extensive literature review on literature related to EMA in developing countries, challenges characterising EMA implementation have been identified. These include incoherent government policies and regulations; unavailability of resources; technological incapability; inadequate training and expertise; allocation of environmental costs; and environmental reporting. Hence, it is suggested that manufacturing companies must understand the financial and environmental benefits of achieving cleaner production through implementing EMA. Managers can make more environmentally friendly decisions based on their supply chain using the developed framework. Regulators may need key regulatory framework reforms and policies to monitor and assess environmental compliance throughout the supply chain. Longitudinal and quantitative data from manufacturing companies in developing countries are suggested to validate the existence of EMA implementation challenges.

Keywords: developing economies; environmental management accounting practices; manufacturing; sustainable supply chain management (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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