Environmental management accounting for strategic decision-making: A systematic literature review.

Heightened environmental concerns have prompted businesses to align with regulatory demands, fostering a need for internal accounting tools aiding managerial decision-making. While environmental management accounting (EMA) has become pivotal in supporting eco-efficiency decisions within organizations, a gap persists in comprehending its genuine, proactive implementation for sustainable development in the existing literature. This study investigates why and how EMA is used for strategic decision-making. A systematic literature review of 89 studies was conducted, and factors influencing EMA usage for strategic decision-making were identified using the drivers–enablers–outcomes–barriers framework. Three reasons for EMA use in strategic decision-making were identified: legitimacy, organizational efficiency, and strategic sustainable development. This study highlights the evolving use of EMA within organizations, moving from short-term applications to recognizing its long-term potential for strategic sustainable d