This study contributes to a better understanding of environmental management accounting practices, competitive
advantage and organizational performance. Firstly, this study gave an insight into organizations that have yet to
implement environmental management accounting practices to become more environmentally friendly so that the ecosystem especially in Malaysia can be preserved and the threat to business survival due to pressure from
environmentally conscious society can be eliminated. It was apparent that the implementation of environmental
management accounting practices did not harm organizational performances and was also able to enhance
organizational competitive advantage. Secondly, the findings from this study would be able to motivate
organizations to incorporate environmental agenda into their corporate strategy as the results showed evidence
that organizations’ competitiveness could be enhanced by being environmentally friendly, which ultimately
could also improve organizational performance. Finally, the result of this study also would give an insight to
policy makers relating to environmental protection. An initiative that could be undertaken by policy makers in
order to promote organizations about the importance environmental management is by giving training or
information relating to environmental protection to organizations in Malaysia. This initiative could at least
reassure organizations that environmental management accounting practices do not impair organization bottom
line. Furthermore, in a medium-term and long-term period, it would yield valuable environmental improvement
especially to the country.