United Nations Department of Economic and Social Affairs Sustainable Development

Measurement for Improved Environmental & Economic Performance: Environmental Management Accounting for Government

Publication Year: 2003 Publisher: UNDESA


Related Goals


Benefits to Government of EMA Implementation by business

EMA increases the range of instruments and organizations involved in the environmental and economic policy mix, and helps government to achieve its policy goals in that:

- If industry undertakes environmental programs on the basis of financial self-interest, the financial, political, and other burdens of environmental protection on government will be reduced.

- Implementation of EMA by industry can improve the effectiveness of policies/regulations by revealing to business the full environmental costs and benefits resulting from those policies/regulations.

- Government can use industry EMA data to help estimate and report the financial and environmental performance of regulated companies.

- Industry EMA data can be used to inform government program/policy design.

- Industry EMA data can be used for regional or national-level accounting purposes.