Does an Environmental Management Accounting System track physical and marketing information?

An Environmental Management Accounting System focuses primarily on the identification, collection, analysis, and use of both economic and environmental information. This means it emphasizes tracking physical information along with financial metrics related to environmental impacts. However, it does not typically track marketing information.

Therefore, asserting that it tracks both physical and marketing information is incorrect. Instead, the system is designed to support internal decision-making regarding environmental sustainability and helps organizations manage their resources effectively, focusing on physical data concerning the use of materials, energy consumption, and waste management, rather than marketing data which pertains to customer interactions and commercial strategy.

This distinctive focus emphasizes the importance of integrating environmental considerations into the managerial accounting framework without the influence of marketing data.