Environmental and Sustainability Management Accounting (EMA) for Advancing Sustainability Management

Citation

(2013), "Environmental and Sustainability Management Accounting (EMA) for Advancing Sustainability Management", Journal of Accounting & Organizational Change, Vol. 9 No. 2. https://doi.org/10.1108/jaoc.2013.31509baa.001

Environmental and Sustainability Management Accounting (EMA) for Advancing Sustainability Management

Article Type: Call for papers From: Journal of Accounting & Organizational Change, Volume 9, Issue 2

Special issue

Sustainability and sustainable development, defined by their economic, social and environmental dimensions, are clearly one of the major challenges for society. The ongoing debate on the link between sustainability and business is whether sustainability management creates value.

In a turbulent business environment characterized by rapid change and uncertainty there is a growing business need for support in understanding the complexity of sustainability issues and their economic implications, and for decisions which address problems such as carbon emission reduction, increasing energy costs and material consumption, and resource scarcity.

Accounting for the environmental, economic and social (or sustainability) impacts of organizational strategies and actions has been a growing area of practice and research in recent years. Sustainability requires a balanced approach to environmental, economic, and social performance. Business practices in this area encompass provision of information within organizations to help managers at different levels appreciate the potential corporate sustainability impacts on and of their decisions.

Environmental and Sustainability Management Accounting (EMA) provides decision-makers with tools and approaches towards improving the sustainability performance of companies and organisations, thereby contributing to more sustainable corporate bottom lines and sustainable value. How can sustainability and environmental management accounting contribute to creating a more sustainable business organisation and global sustainability? What is the role of social and environmental accounting in making business less un-sustainable? EMA supports companies to assess and manage their sustainability performance by quantifying environmental impacts and loads, by defining sustainable performance metrics, and by identifying costs and savings, as well as risks and opportunities, related to their operations. EMA produces measurements that are vital in all efficient and effective sustainability management practices.

In order to advance research on this topic, the international conference theme of the Environmental and Sustainability Management Accounting Network (EMAN) Global on 14-15 July 2013, Gold Coast in Australia hosted by Prof. Dr Ki-Hoon Lee and Prof. Dr John Sands at Griffith Business School, Griffith University in Australia will be “Environmental and Sustainability Management Accounting for Advancing Sustainability Management” followed by a special issue of the Journal of Accounting & Organisational Change. The conference addresses the issues related to companies’ and organisations’ use of EMA when developing their strategies and actions for creating sustainable value.

Addressing the aim of the issue, all types of research methods can be feasible. We invite papers from scholars and practitioners across the discipline on the following issues:

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  How can EMA contribute to corporate sustainability and sustainable development?

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  Challenges and opportunities for EMA supporting and advancing sustainability management.

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  New approaches and innovations in EMA and its links to sustainability management.

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  Practical applications and case studies in EMA.

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  Surveys and empirical analyses of (new) EMA approaches.

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  The application of sustainability accounting and reporting for informing external stakeholders.

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  Further topics related to environmental and sustainability accounting.

These themes are only indicative. Papers on other themes with relevance to developing an understanding of organisational and social role of sustainability management, and sustainability performance, including the antecedents and consequences of sustainability performance management systems are welcome. The deadline for full paper submissions is 31 October 2013. Authors will be notified by 15 January 2014 on the acceptance, revisions or rejection of their manuscripts. Deadline for final revisions (where needed) will be 15 April 2014. Accepted papers will be scheduled in 2014 publication. Enquiries regarding this special issue should be sent to both Prof. Dr Ki-Hoon Lee and Prof. Dr John Sands. Manuscripts must be submitted via online using the submission site at: http://mc.manuscriptcentral.com/jaoc

Guest editors

Prof. Dr John Sands Griffith Business School, Griffith University in Australia Tel.:+61-7-5552-7371 e-mail: j.sands@griffith.edu.au

Prof. Dr Ki-Hoon Lee Griffith Business School, Griffith University in Australia Tel.:+61-7-5552-9181 e-mail: ki-hoon.lee@griffith.edu.au