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Saudi Journal of Business and Management Studies (SJBMS)
Volume-11 | Issue-01 | 1-7
Review Article
Investigating the Impact of Environmental Management Accounting Practices on Sustainability of Companies in High Impact Industries: A Look into the Current Evidence
Yazi Dabaq Aqeel Alonzei, Bilel Jarraya
Published : Jan. 14, 2026
DOI : https://doi.org/10.36348/sjbms.2026.v11i01.001
Abstract
This study seeks to determine the impact that Environmental Management Accounting (EMA) has on the corporate sustainability using current evidence and literature developed by the academic community. It is inspired by the fact that, while organizations have implemented environment- conscious strategies geared towards ensuring that corporates play their role as responsible citizens especially in the war against global warming and environmental degradation, statistics depict an alarming rise in the volume of emissions and poor performance in other key indicators. Considering that EMA is one of the contemporary strategies organizations use to track operational performance and support responsible decision-making, this research seeks to answer the following questions. i. Does EMA impact sustainability in organizations operating within the high-impact industries such as petrochemical sector, Oil and Gas industry, and manufacturing industries? ii. What mechanisms does EMA use to influence the level of corporate sustainability in the organization? To answer the above questions, the research relied on secondary data documented in the existent literature. The results established a significant relationship between EMA and corporate sustainability and points to the fact that a myriad of external and organization-facing factors mediate this relationship.
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