EMA unites both physical and monetary information, therefore allowing for a new
type of analysis based on eco-efficiency indicators (ratios between an
environmental and a financial variable). The calculation of these indicators
should help to simultaneously reduce costs and environmental impacts via more
efficient use of resources. According to a study of Burritt and Saka (2006), which
reviewed several case studies made in Japan, the potential of this type of
indicators is underutilized.