Application of Sustainability Management Practices in Newspaper Printing Industry: A Sri Lankan Case

Abstract

Purpose - The purpose of this study is to examine the current environment management accounting practices and concept of cleaner production relating to one of the major media firms, a news paper printing company, in Sri Lanka. Design/ Methodology/Approach - The case study method was followed in the study. The primary data were collected mainly by face to face unstructured interviews and telephone interviews with the General Manager and the Operations Manager of the site. In order to get further clarifications, email communications were also made. In addition, the researchers visited the factory and collected data through observations. Secondary data were gathered by browsing web site sources, internal company records, presentations done by the General Manager, etc. Multiple data gathered were analyzed by creating data flowcharts and tabulating the frequency of different events (Quantity wise and monetary wise). Findings - The study illustrates that the news paper printing company has successfully implemented many environmental management accounting and cleaner production practices as a cost saving strategy. Due to the correct application of the environmental accounting practices, the company was able to become a top ranking company in small and medium sector. Further, this study confirmed some general practices can be further converted in to environmental accounting practices with precise guidance and continuous following. Research Limitations/implications – The findings of the study would be difficult to generalize since the study is based on one particular company in the media industry in Sri Lanka which applies EMA & CP practices. Further, the study has focused only on EMA & CP strategies relating to material and water in the selected company in order to minimize the complexity of analyzing information. Originality/Value: This study is useful to understand how a company can use CP strategies and EMA practices to increase the productivity and efficiency in a competitive environment.