The United Nations Division for Sustainable Development (UNDSD) suggested that EMA „is simply doing better, more comprehensive management accounting, while wearing an “environmental” hat that opens the eyes for hidden costs.‟ (UNDSD, 2001) Staniskis and Stasiskiene (2006) suggested that EMA supports the internal management and decision making process through various techniques of cost allocation, performance measurement and business analysis. Besides using for identify internal and external costs, it can also be used to allocate these costs within existing and emerging environmental and sustainability accounting frameworks. The role of EMA in decision making process is illustrated in Figure 2 below.