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There are three main reasons why the management of environmental costs is becoming increasingly important in organizations.

First， society as a whole has become more environmentally aware，with people becoming increasingly aware about the ‘carbon footprint’and recycling taking place now in many countries. A ‘carbon footprint’ (as defined by the Carbon Trust) measures the total greenhouse gas emissions caused directly and indirectly by a person，organization，event or product.

Companies are finding that they can increase their appeal to customers by portraying themselves as environmentally responsible.

Second，environmental costs are becoming huge for some companies， particularly those operating in highly industrialized sectors such as oil production. In some cases， these costs can amount to more than 20% of operating costs. Such significant costs need to be managed.

Third，regulation is increasing worldwide at a rapid pace，with penalties for non-compliance also increasing accordingly. In the largest ever seizure related to an environmental conviction in the UK，a plant hire firm，John Crawford Plant Hire Ltd， had to not only pay ￡85，000 in costs and fines but also got ￡1.2m of its assets seized. This was because it had illegally buried waste and breached its waste and pollution permits. And it‘s not just the companies that need to worry. Officers of the company and even junior employees could find themselves facing criminal prosecution for knowingly breaching environmental regulations.

However, the management of environmental costs can be a difficult process. This is because first， just as EMA is difficult to define， so too are the actual costs involved. Second， having defined them， some of the costs are difficult to separate out and identify. Third， the costs can need to be controlled but this can only be done if they have been correctly identified in the first place. Each of these issues is dealt with in turn below.

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