  In the management of environment the Environmental Management Accounting
(EMA) is essential for corporate or companies because corporate sectors are the
main parties of environmental humiliation as they are existed in the
environment and for protecting environment a branch of accounting is emerged
which is called environmental management accounting. The objective of the study
is to develop a compliance framework for EMA and appraise the ER practices in
selected industries in Bangladesh. In conducting the study, 50 environmental
sensitive industries were selected from DSE. A compliance checklist was
developed on 75 aspects of EMA and ER under 13 groups. In developing the
compliance index binary method is used i.e. 1= if ER practices; 0= if not
practices. Further the level of EMR/ER practices have been evaluated in terms
of selected independent variables of the company viz. total assets, total
sales, return on equity and size of board. The study found that the
environmental management accounting in the manufacturing companies is in poor
level. The maximum compliance is 67% and the lowest is 20%. The TA, TS BS and
SP have been considered to find out the explanatory variables. In most of the
cases board size does not play significant role in the practice of EMA in the
sampled firms.
