Global Trends and Collaborative Dynamics in Environmental Management Accounting: A Comparative Analysis

Giacomo Zatini () and Armando Della Porta ()
Additional contact information
Giacomo Zatini: Università degli Studi G. d’Annunzio Chieti-Pescara
Armando Della Porta: Università degli Studi G. d’Annunzio Chieti-Pescara

A chapter in Technologies for Organizations and Society, 2025, pp 17-36 from Springer

Abstract: Abstract This study offers a comprehensive examination of Environmental Management Accounting (EMA) trends and collaborative dynamics, focusing on the impact of the European Green Deal and other global initiatives. By employing a combination of bibliometric and semi-systematic review methodologies, this study investigated the development of EMA practices, particularly in response to institutional pressures and new sustainability reporting standards. Despite extensive research on EMA worldwide, there is a noticeable concentration of scholarly activity in certain countries, with European nations excluding Germany showing limited engagement. This research emphasizes the progression of EMA in effectively managing environmental impacts within the corporate sector, revealing that while significant theoretical advancements have been made, the practical applications of EMA remain relatively underexplored. These findings underscore the need for increased research efforts and more effective policy frameworks, particularly in the European context, to facilitate the integration of EMA practices in line with recent legislative changes. This study aims to provide a clearer understanding of global EMA trends, the state of collaborative research, and implications for policy and practice in environmental accounting.

Keywords: Environmental management accounting; Integrated reporting; European Green Deal (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-032-01697-3_2

Ordering information: This item can be ordered from
http://www.springer.com/9783032016973

DOI: 10.1007/978-3-032-01697-3_2

Access Statistics for this chapter

More chapters in Lecture Notes in Information Systems and Organization from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().