4.2. Environmental management accounting activities
The descriptive results of environmental management accounting activities among Malaysian ISO 14001
certified organizations registered with FMM are presented in Table 7. A 5-point Likert scale that ranged from “has
not done at all” (1) to “has done to a great extent” (5) was used to determine the frequency of environmental
management accounting activities over the past three years. The environmental management accounting activities
were ranked based on the mean values.