Author(s): Nur Hayati Mohd Taib, Adi Syahid Mohd Ali, Mohammad Amin Mujitaba
Climate change and global warming are complex phenomena and are the most challenging environmental issues facing in the world today. The main contributor to the global climate stems from the effects of company operations, not to mention the operations of small and medium enterprises (SMEs). Therefore, the carbon-related management of SME companies needs to be understood in depth to ensure that the systems used are in line with the standards. Thus, the objective of this study is to understand the system of carbon-related waste management among SME companies. In addition, this study also wants to examine the practice of carbon-related management accounting approach among SME companies. Data gathered from in-depth interviews with 4 informants by using qualitative approach. The findings show that SMEs have implemented the right and environmentally friendly systems in their carbon-related waste management such as; 3R method (reduce, reuse, recycle), Rubber Reservoir Method or Rubber Waterwaste Treatment and also Fukuoka Method. Findings also reveal that SMEs commitment toward practices of carbon-related management accounting approach such as; carbon-related cost, carbon-related physical information and sustainability report are still menimal. Therefore, it is proposed that a legislation and standards related to carbon management accounting approach be introduced and this initiative should be given emphasis to SME companies in Malaysia.