... appropriate Highly variable, depending on legislation and environmental management system in place Management and disposal costs and taxes potentially, material purchase value of NPO Water ... environmental management system in place Management and disposal costs and taxes potentially, Material purchase value of NPO This theoretical case study shows that a business can readily account ... advantages, complementarities and limitations. This partially falls within a critical approach to EMA (Cullen and Whelan, 2006; Milne 1996), as opposed to a conventional or ‘private cost’ approach...