This is the third volume in the Environmental Management Accounting Network (EMAN) series of selected refereed papers on environmental management accounting drawn primarily from papers presented at EMAN-Europe's annual c- ferences. Most of the papers in this volume were ?rst presented at the 6th EMAN- Europe Annual Conference at the Aarhus School of Business, Denmark, on 23-24 January 2003. The focus of the conference and the papers presented was on implementation of Environmental Management Accounting. That is to say what challenges there are in getting EMAto work in companies, how governments are promoting EMAand how EMA can be supported by for instance IT. From the papers in this volume it can be seen that EMAis becoming more established as a ?eld of practice as well as an a- demic endeavour. EMA is no longer the sole interest of large multinational c- panies but is being adopted by SMEs as well as being promoted by various gove- ment agencies. EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar interests, and by organising regular events for the dissemination and exchange of news and ideas. EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers grounded in the relevant literature and with reference to theory as appropriate.

This is the third book of selected papers on environmental management accounting (EMA) developed by the Environmental Management Accounting Network - Europe, bringing together several examples of leading international thinking and practice in this rapidly developing area. Leading academics and practitioners from industry cover a range of subjects from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices. The papers provide several examples of how EMA can be applied in practice, both in large corporations and in small and medium-sized enterprises, and of various tools and techniques applied in this process.

Ema Progress.- Challenges for Environmental Management Accounting.- Current Trends in Environmental Cost Accounting - and Its Interaction with Ecoefficiency Performance Measurement and Indicators.- Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency.- Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting.- Exploring EMA Implementation Issues.- Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting.- Environmental Risk Management and Environmental Management Accounting - Developing Linkages.- Using Software Systems to Support Environmental Accounting Instruments.- Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services.- Implementing Environmental Cost Accounting in Small and Medium-Sized Companies.- Environmental Management Accounting in Small and Medium-Sized Enterprises.- National Experiences in Implementing EMA.- Environmental Accounting Guidelines and Corporate Cases in Korea.- Environmental Management Accounting: Current Practice and Future Trends in Argentina.- Environmental Management Accounting in the Framework of EMAS II in the Czech Republic.- The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh.- Environmental Management Accounting Practices in Japan.- Environmental Management Accounting Pilot Projects in Costa Rica.