Environmental management accounting (EMA) is intended to connect information about environmental costs and resource flows with managerial decisions. This study examines the association between reported EMA maturity and environment-related cost integration (ERCI), and their organizational correlates, in 102 Croatian four- and five-star hotels. A cross-sectional survey is analysed using regression with heteroskedasticity-robust inference, bootstrap intervals, multiplicity adjustment and measurement diagnostics. EMA and ERCI scores are strongly correlated (r = 0.811). Seven proposed organizational antecedents are jointly associated with the EMA score, but none receives individual support after Holm adjustment. Their inclusion does not provide a detectable joint increment to ERCI beyond EMA and hotel controls, and all adjusted indirect-association intervals include zero. Measurement diagnostics do not establish discriminant validity between EMA and ERCI or empirical separation between monetary and physical EMA. The observed relationship therefore characterizes closely related reports of accounting practices and decision use, without establishing a distinct capability-to-use mechanism. Single-source reporting and limited pre-fieldwork instrument assessment constrain interpretation. The study provides exploratory evidence from an upper-segment hotel setting and identifies the need to assess accounting information provision and managerial application with clearer measures and independent records. Practical implications concern checking both the availability of environmental information and documented examples of its decision use.