Motivations for Adopting Proactive Environmental Management Accounting Practices: Evidence from South African Firms

By examining environmental management accounting practices (EMAP) in South African companies, the study assists company to better understand their EMAP more broadly and establish effective improve management. This paper explores adopted by companies Gauteng province understands motivation for applying EMAP. Companies from different industrial sectors were used as sample. To accomplish major aim of study, 202 questionnaires received valid managers, accountants production managers. The establishes that are mostly using system, reporting, waste water conservation activities key indicates opt with little cost involved does not require advanced systems place. Also, financial gains identified adoption. is followed stakeholder pressure, marketing pressure regulatory pressure. will amplify literature on within adopting an emerging market standpoint.