<![CDATA[Environmental Management Accounting (EMA) has become an important management accounting approach for managing environmental costs and improving sustainable corporate performance. However, previous studies have produced inconsistent findings regarding the relationship between EMA and corporate performance. This study aims to analyze the influence of EMA on corporate performance and examine the role of management commitment as a moderating variable. A Systematic Literature Review was conducted using a qualitative descriptive approach following the PRISMA 2020 guidelines. Articles were retrieved from Scopus, Google Scholar, and SINTA using relevant keywords and limited to publications from 2020 to 2025. Of the 87 articles initially identified, 32 met the inclusion criteria and were analyzed using content analysis. The findings show that 24 articles (75%) reported a positive influence of EMA on corporate performance, whereas eight articles (25%) identified insignificant, indirect, or relatively weak effects. EMA improves performance by supporting environmental cost control, resource efficiency, waste reduction, managerial decision-making, and environmental strategy implementation. However, its effectiveness depends on contextual factors, including industry characteristics, firm size, implementation maturity, innovation, and environmental management systems. Management commitment strengthens the relationship between EMA and corporate performance through policy support, resource allocation, employee involvement, and the integration of environmental information into strategic decision-making. Therefore, companies should integrate EMA into their management and sustainability strategies and reinforce its implementation through consistent management commitment.]]>
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