20世紀90年代，美國環境保護協會至早提出環境管理會計。此后，世界上已有30多個國家先后開始推行環境管理會計。環境管理會計信息主要是為組織內部核算和決策服務的，其為內部決策服務的程序既包括材料和能源消耗、流程及至終處置的實物程序，也包括與潛在環境影響活動相關的成本、節約和收益的貨幣計量程序。

隨著社會的發展，越來越多的企業開始關注環境管理，環境管理成本也變得越來越重要。

There are three main reasons why the management of environmental costs is becoming increasingly important in organisations.

First, society as a whole has become more environmentally aware, with people becoming increasingly aware about the ‘carbon footprint’ and recycling taking place now in many countries. A ‘carbon footprint’ (as defined by the Carbon Trust) measures the total greenhouse gas emissions caused directly and indirectly by a person, organisation, event or product. Companies are finding that they can increase their appeal to customers by portraying themselves as environmentally responsible.

Second, environmental costs are becoming huge for some companies, particularly those operating in highly industrialised sectors such as oil production. In some cases, these costs can amount to more than 20% of operating costs. Such significant costs need to be managed.

Third, regulation is increasing worldwide at a rapid pace, with penalties for non-compliance also increasing accordingly. In the largest ever seizure related to an environmental conviction in the UK, a plant hire firm, John Craxford Plant Hire Ltd, had to not only pay £85,000 in costs and fines but also got £1.2m of its assets seized. This was because it had illegally buried waste and also breached its waste and pollution permits. And it’s not just the companies that need to worry. Officers of the company and even junior employees could find themselves facing criminal prosecution for knowingly breaching environmental regulations.

But the management of environmental costs can be a difficult process. This is because first, just as EMA is difficult to define, so too are the actual costs involved. Second, having defined them, some of the costs are difficult to separate out and identify. Third, the costs can need to be controlled but this can only be done if they have been correctly identified in the first place. Each of these issues is dealt with in turn below.

環境管理會計的理論基礎

1．可持續發展理論

它強調人類應當通過發展與自然相和諧的方式追求健康而富有生產成果的生活，而不是破壞和污染生態環境來追求發展。可持續發展理論從為人類長遠利益的角度賦予了環境管理會計迫切發展的理論基礎。

2．經濟的外部性理論

外部不經濟內部化的主要辦法，就是對企業的排污進行收費甚至罰款，這已經被許多國家的政府所采納并得到實施。外部性理論要求國家制定相應法規規范企業行為，使其承擔社會成本，督促其實行環境管理會計。

3．環境資源價值理論

作為國民財富的一部分，環境資源必然有其價值。此理論要求企業重視周圍環境的改善，將環境資源作為企業的一項資本對待，從而迫切要求環境管理會計對其價值進行核算。

大量研究證明，企業的環境業績與財務業績之間存在著一定的正相關關系。企業把環境目標作為其戰略目標后，在不同的實施階段，通過環境管理會計收集的信息，可對企業的環境業績及財務業績進行評價。如決策中綜合考慮環境因素，企業改進產品設計，為企業帶來多大的環境績效等。環境管理會計對企業管理進行業績評價，以促進企業環境管理的自我調整。通過綜合考核環境業績，企業實現可持續戰略目標，創造長期的價值。