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 development. It explains the changing motives behind EMA adoption, driven by factors that encourage the use of advanced EMA tools for proactive, long‐term decision‐making in sustainable development. The integration of these tools depends on internal organizational factors like management's environmental responsibility, and proactive leadership commitment to sustainability. By exploring theoretical underpinnings and motivations of enhanced EMA usage, this research contributes to pragmatic approaches in sustainability accounting, illustrating how organizations, initially adopting EMA for legitimacy, recognize its benefits in guiding proactive, solution‐oriented managerial decisions toward strategic sustainable development.

中文翻译：

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用于战略决策的环境管理会计：系统文献综述


环境问题的加剧促使企业遵守监管要求，从而催生了对有助于管理决策的内部会计工具的需求。虽然环境管理会计（EMA）已成为支持组织内部生态效率决策的关键，但现有文献中在理解其真正、主动实施可持续发展方面仍然存在差距。本研究调查了 EMA 为何以及如何用于战略决策。对 89 项研究进行了系统的文献综述，并使用驱动因素 - 促成因素 - 结果 - 障碍框架确定了影响 EMA 用于战略决策的因素。确定了 EMA 在战略决策中使用的三个原因：合法性、组织效率和战略可持续发展。本研究强调了 EMA 在组织内不断发展的使用，从短期应用转向认识到其战略可持续发展的长期潜力。它解释了采用 EMA 背后不断变化的动机，这些动机是由鼓励使用先进的 EMA 工具在可持续发展中进行主动、长期决策的因素驱动的。这些工具的整合取决于内部组织因素，例如管理层的环境责任以及领导层对可持续发展的积极承诺。通过探索加强 EMA 使用的理论基础和动机，本研究有助于可持续发展会计的务实方法，说明最初采用 EMA 以获得合法性的组织如何认识到其在指导主动、以解决方案为导向的管理决策以实现可持续战略发展方面的好处。