1 This is the second volume in the EMAN-Europe series of selected refereed papers on environmental management accounting drawn primarily from 2 papers presented at EMAN-Europe's annual conferences . Most of the th papersin thisvolumewere ?rstpresented at the5 EMAN-EuropeAnnual Conference at the University of Gloucestershire, United Kingdom, on 11-12 February 2002. Asseveralofthepapersshow, environmentalmanagementaccounting(EMA) has continued to become increasingly established in both private-sector companies and in the public sector. As a network of researchers, business people,...