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The objective of this report is to define principles and procedures for Environmental Management Accounting (EMA). The focus is on techniques for quantifying environmental expenditures or costs as a basis for the development of national EMA guidelines and framework. This publication is intended to minimize the cost of introducing EMA systems by offering a set of principles and procedures for EMA based on commonly used and internationally accepted financial accounting methods. The intended users of these EMA procedures are national governments interested in establishing national EMA guidelines appropriate to their own countries' context and organizations seeking to install EMA systems for better controlling and benchmarking purposes.
