Towards environmental management accounting for trade-offs

Katherine Leanne Christ, Roger Burritt and Mohsen Varsei

Sustainability Accounting, Management and Policy Journal, 2016, vol. 7, issue 3, 428-448

Abstract: Purpose - Environmental Management Accounting (EMA) information has become synonymous with win-win decision settings, but this paper aims to consider how EMA support can be extended to company managers who face the dynamics of win-wins and trade-offs. Design/methodology/approach - Based on extant literature, the paper suggests an important extension of the use of EMA in support of management decision-making. The need for extended consideration and use of EMA to help overcome trade-offs is illustrated using the case of a wine bottling plant location decision by an Australian company in a global supply chain transporting wine from Australia to North America and Europe. Findings - Results confirm the need to add to the broader use of EMA to assist managers attempting to solve real world trade-off problems between economic performance, carbon equivalent emissions reduction and water risk reduction. Research limitations/implications - Generalisation of the single wine company case illustration to other companies and similar industry settings remains to be investigated. Practical implications - Trade-offs are considered between economic benefit and two environmental performance matters of concern to the company, carbon equivalent emissions reduction and water risk reduction. Originality/value - The paper introduces the notion of extending the use of EMA as a pragmatic way for managers to assess trade-off situations with environmental alternatives where no optimal solution is available. Value is added through the real case study of an Australian wine company.

Keywords: Sustainability; Carbon emissions; Environmental management accounting; Trade-offs; Water risk; Win-wins (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-12-2015-0112

DOI: 10.1108/SAMPJ-12-2015-0112

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