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Bridging Environmental Management Accounting and Climate Change: A Strategic Framework for Sustainable Business Operations in Malaysia

Author

Listed:
  • Zarinah Abdul Rasit

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)

  • Nadiah Abd Hamid

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)

  • Sharina Tajul Urus

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)

Abstract

Environmental Management Accounting (EMA) has emerged as a vital tool in enabling organisations to internalise environmental costs and align strategic decisions with sustainability imperatives. Amid growing concerns about climate change, businesses are increasingly challenged to balance financial performance with environmental responsibility. This concept paper explores the role of EMA as both a mitigative and adaptive mechanism in addressing climate change impacts, with specific reference to Malaysian publicly listed companies. By integrating regulatory perspectives, sectoral practices, and EMA stages, this paper presents a conceptual framework illustrating how EMA supports carbon management, regulatory compliance, and long-term resilience. The study contributes to both academic discourse and practical strategies by linking EMA methodologies with corporate responses to climate risks, environmental policies, and stakeholder expectations. This paper provides the groundwork for future empirical validation in developing economies, particularly within Malaysia’s regulatory and economic context.

Suggested Citation

  • Zarinah Abdul Rasit & Nadiah Abd Hamid & Sharina Tajul Urus, 2025. "Bridging Environmental Management Accounting and Climate Change: A Strategic Framework for Sustainable Business Operations in Malaysia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(8), pages 2290-2302, August.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-8:p:2290-2302
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    References listed on IDEAS

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    1. repec:eme:aaaj00:09513571011080144 is not listed on IDEAS
    2. Smangele Nzama & Odunayo Magret Olarewaju & Omolola A Arise & Idris Ganiyu, 2022. "Environmental Management Accounting (EMA) practices and plastic pollution control in selected food and beverage firms," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2085368-208, December.
    3. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    4. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
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