1 This is the second volume in the EMAN-Europe series of selected refereed papers on environmental management accounting drawn primarily from 2 papers presented at EMAN-Europe's annual conferences . Most of the th papersin thisvolumewere ?rstpresented at the5 EMAN-EuropeAnnual Conference at the University of Gloucestershire, United Kingdom, on 11-12 February 2002. Asseveralofthepapersshow,environmentalmanagementaccounting(EMA) has continued to become increasingly established in both private-sector companies and in the public sector. As a network of researchers, business people,consultantsandpolicyadvisersinterestedinenvironmentalmana- ment accounting as a tool of corporate environmental management, EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar - terests,andbyorganisingregulareventsforthedisseminationandexchange of news and ideas.EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners' reports on their own experiences in their workplaces.

1 This is the second volume in the EMAN-Europe series of selected refereed papers on environmental management accounting drawn primarily from 2 papers presented at EMAN-Europe's annual conferences . Most of the th papersin thisvolumewere ?rstpresented at the5 EMAN-EuropeAnnual Conference at the University of Gloucestershire, United Kingdom, on 11-12 February 2002. Asseveralofthepapersshow,environmentalmanagementaccounting(EMA) has continued to become increasingly established in both private-sector companies and in the public sector. As a network of researchers, business people,consultantsandpolicyadvisersinterestedinenvironmentalmana- ment accounting as a tool of corporate environmental management, EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar - terests,andbyorganisingregulareventsforthedisseminationandexchange of news and ideas.EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners' reports on their own experiences in their workplaces.

1 This is the second volume in the EMAN-Europe series of selected refereed papers on environmental management accounting drawn primarily from 2 papers presented at EMAN-Europe's annual conferences . Most of the th papersin thisvolumewere ?rstpresented at the5 EMAN-EuropeAnnual Conference at the University of Gloucestershire, United Kingdom, on 11-12 February 2002. Asseveralofthepapersshow,environmentalmanagementaccounting(EMA) has continued to become increasingly established in both private-sector companies and in the public sector. As a network of researchers, business people,consultantsandpolicyadvisersinterestedinenvironmentalmana- ment accounting as a tool of corporate environmental management, EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar - terests,andbyorganisingregulareventsforthedisseminationandexchange of news and ideas.EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners' reports on their own experiences in their workplaces.