Abstract

Environmental management system (EMS) is auseful approach for improving the environmental function oforganizations. Since the main decisions of environmentalmanagement depends on the costs and benefits of the suggestedchanges in the environmental behavior of the firm,Environmental management accounting (EMA) seems to be anessential and fundamental step for establishing an efficientenvironmental management. EMA is unfortunately most likelyignored or not enough discussed in neither management norenvironmental fields, especially in developing countries.Therefore, this research aims to implement the environmentalmanagement accounting in a leather factory of Iran.Furthermore, this practical research introduces a suitable andpractical model for implementation of EMA in the mentionedindustry. Leather industry is considered to be a pollutingindustry and has harmful impacts on the environment. Thus,EMA can be quite helpful in this regard.<br>In summary, in this study, besides studying the EMAapproaches in different industries worldwide and theirimplementation methods, a case study was carried out in leatherindustry of Iran. In the end a model for EMA implementation inleather industries was produced.