This research examines the impact of stakeholders’ pressures on the environmental
management accounting (EMA) adoption level. Drawing from the stakeholders theory, the
research seeks to identify the extent to which stakeholders’ pressures (governme
nt,
customers, labor unions, and local community) influences EMA adoption level among
manufacturing companies in Syria. Hypotheses were constructed for there is a positive
relationship between the stakeholders’ pressures and EMA adoption level. A total of 62
managers working in 20 Syrian manufacturing companies participated in the survey.
stakeholders’ pressures was tested against the EMA adoption level via simple regression
analysis, correlation, and frequency rate. The findings indicated that there is a positive
relationship between the government, customers pressures and the EMA adoption level. In
addition, there is no relationship between the labor unions, local community pressures and
the EMA adoption level. The findings were discussed, and some recommendations and
suggestions were provided.