Impact of Components of Environmental Management Accounting on the Financial Performance (Manufacturing Firms Listed on the Tehran Stock Exchange)

This study aimed to examine the effect of environmental management accounting on the financial performance of manufacturing firms listed on the Tehran Stock Exchange. To do this end, 4 hypotheses were postulated thereof. Then, some questionnaires were prepared and sent in order to test the hypotheses. Consequently, the responses were analyzed using One-Sample T-test. The results indicated that a) the collection of environmental data, b) environmental assessments, c) compliance with environmental laws, and d) tracking savings in environmental costs, as components of environmental management accounting, affected the financial performance of firms.