Stakeholders' influence on environmental management accounting practices
by Stephanie Phang; A.K. Siti-Nabiha; Dayana Jalaludin
International Journal of Sustainable Strategic Management (IJSSM), Vol. 9, No. 2, 2021

Abstract: This study explores on the roles of different stakeholders in shaping the organisation's environmental management accounting (EMA) practices. By identifying the different salient stakeholders, as well as their demands and influence, the focus of this study is to address the motivations and types of environmental management and EMA practices that are being implemented. A case study of an airport operator is used with data collected from interviews, documentary review and observations at the case organisation. Both the external and internal stakeholders' demand for particular environmental information shaped the implementation of selective environmental management practices including the depth and breadth of these practices. This study also highlights on the utilisation of EMA information in enhancing operational process, profitability as well as the company's reputation.

Online publication date: Wed, 01-Jun-2022

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