Environmental Management Accounting in a Manufacturing Arm of a Financial Services Sector Organization: A Case of a Sri Lankan Organization

Purpose- The purpose of this paper is to examine why and to what extent a manufacturing arm of a financial sector organization in Sri Lanka adopts and implements environmental Management Accounting practices. Design/methodology/approach- The study followed a case study approach. The primary data were collected by conducting semi structured interviews and observing organizational processes. Secondary data were collected through analyzing documents such as internal records, online sources including the organization’s web site and various other records. In the data collection process higher emphasis was placed on data triangulation. Data analysis was carried out following an explanation building approach. Findings- The study identified that although the waste management initiatives are practiced to a great extent, they do not encompass a comprehensive and an integrated approach. The intention for cost savings and the significance of the output being generated are the main drivers for adopting environmenta