Environmental Management Accounting—Determinants, Factors, and Relationship with Business Process Management

Driven by the increasing importance of sustainable development, Environmental Management Accounting (EMA) has become a key focus in modern accounting. However, the factors influencing EMA use and its relationship with Business Process Management (BPM) remain underexplored. This study aims to identify the organizational factors that determine EMA intensity and to empirically examine its correlation with BPM—a relationship that has been theorized but not yet empirically verified. The research is based on a survey of 746 practitioners across 26 countries, conducted in December 2024. Data analysis involved k-means clustering validated by one-way ANOVA with Tukey’s HSD post hoc tests and Spearman’s coefficients. The results show that EMA intensity is highly dependent on organizational context. Four distinct profiles were identified: “Market Leaders,” “Laggards,” “Micros,” and “Average.” Additionally, high EMA intensity (mean = 3.25) strictly correlates with larger company size, greater technological sophistication, and decentralized decision-making, as seen in the “Market Leaders” group. Conversely, “Micros” and “Laggards” demonstrated significantly lower adoption levels (means of 2.15 and 1.37, respectively), suggesting that resource availability and technology are prerequisites for advanced EMA. Notably, no link was found between EMA intensity and environmental uncertainty. Importantly, the study provides new empirical evidence of a significant positive relationship between EMA and BPM intensities. These findings indicate that standardized reporting regulations (e.g., EU CSRD) may disproportionately burden smaller, less technologically advanced organizations. Therefore, policymakers should combine environmental mandates with support for digitalization, especially in developing economies where organizational maturity often necessitates capacity-building initiatives.