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External costs
These are costs that are imposed on society at large, but not borne by the company that generates the cost in the first instance.
Internal costs
These are costs that directly impact on the income statement of a company
"A company's attitude to the environment is likely to be seen as a benchmark of its commitment to innovation and good management. Companies setting the pace on environmental issues will be seen as the leaders of the corporate sector."
(Lickiss, 1991)
Environmental Management Accounting (EMA) is the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization.
Prepared by: Baytsaeva Z.
Levkina S.
Yusifova S.
Tutor: Irina O. Yurasova