World Bank assisted National Agricultural Research Project (NARP) - University of Port Harcourt
Abstract
This paper reviews about the relationship of environmental accounting
and environmental management system in order to determine the
sustainability of organization. In past, the traditional approach of
operations management has been used to evaluate an organization\u2019s
performance based on cost, quality and profit without giving due
consideration in preserving the environment. It also identified the
lack of awareness and interest by organization about environmental
preservation distinguish the context for environmental management needs
in developing and newly industrialized countries compared to western
countries. However, the growing awareness and pressure by community,
customer, and stakeholders has forced the organization to accept the
introduction of environmental protection measures into their
organization. The integration of environmental accounting into EMS will
be served as a self-regulatory compliance to legal and regulation
requirement, to reduce cost from customer audits, better market
impression, increase efficiency of resources and the ability to adopt
changing circumstances would contribute to the improvement of quality
performance and organization\u2019s performance as a whole. Some of
the possible benefit from environmental audit also discussed. In this
paper, also discusses number of pollution prevention strategies. It
concludes with an emphasis on the use of environmental accounting for
continuous improvement in environmental corporate policies and programs
by taking into account the regulatory, technical developments,
scientific developments, and it must be fully integrated into EMS along
with other functional area