(d) Explain the term ‘environmental management accounting’ and the benefits that may accru

(d) Explain the term ‘environmental management accounting’ and the benefits that may accrue to organisations

which adopt it. (4 marks)

(d) Environmental management accounting (EMA) involves the generation and analysis of both financial and non-financialinformation in order to support internal environmental management processes. It is complementary to the conventionalmanagement accounting