Environmental performance indicators: an empirical study of Canadian manufacturing firms

The aim of this exploratory study is to examine the importance of measurement and use of environmental performance indicators (EPIs) within manufacturing firms. Two research questions are investigated: (i) To what extent are firm characteristics associated with the importance of measurement of various categories of EPIs? (ii) To what extent are firm characteristics associated with global and specific uses of EPIs? More specifically, this paper examines four uses of EPIs (i.e. to monitor compliance, to motivate continuous improvement, to support decision making, and to provide data for external reporting) as well as four characteristics of firms, namely environmental strategy, International Organization for Standardization (ISO) 14001 compliance, size, and ownership. This study contributes to the environmental management accounting literature by collecting and analyzing empirical evidence that provides a better understanding of the associations among firm characteristics and EPIs.     

Characterization of ISO 14001 implementation

Environmental degradation caused by human activities is of concern to society, government, industry, companies, and the people who are able to enjoy improved lifestyles because of industrial activities. However, all of these parties also have a responsibility to support and conserve the environment and act responsibly toward the earth. This article, which includes a systematic literature review and draws upon the authors’ practical experience, summarizes the benefits, motives, and difficulties in implementing environmental management systems using the International Organization for Standardization's (ISO) 14001 framework.     

Evaluation of Environmental Aspects Significance in ISO 14001

The methodological framework set by standards ISO 14001 and ISO 14004 gives only general principles for environmental aspects assessment, which is regarded as one of the most critical stages of implementing environmental management system. In Estonia, about 100 organizations have been certified to the ISO 14001. Experience obtained from numerous companies has demonstrated that limited transparency and reproducibility of the assessment process serves as a common shortcoming. Despite rather complicated assessment schemes sometimes used, the evaluation procedures have been largely based on subjective judgments because of ill-defined and inadequate assessment criteria. A comparison with some similar studies in other countries indicates a general nature of observed inconsistencies. The diversity of approaches to the aspects’ assessment in concept literature and to the related problems has been discussed. The general structure of basic assessment criteria, compatible with environmental impact assessment and environmental risk analysis has also been outlined. Based on this general structure, the article presents a tiered approach to help organize the assessment in a more consistent manner.     

A study of compliance with environmental regulations of ISO 14001 certified companies in Korea

This article investigates the impact of ISO 14001 certification on the compliance with environmental regulations by Korean companies. The impact of ISO 14001 certification on the industry was studied through a questionnaire survey and the compliance of environmental regulations were investigated using government-released data. The motivation for an environment management system was a result of the current international situation and the need to maintain fair competition. ISO 14001 certification has been recognized as an essential strategy for industrial competition and to improve company/product recognition. The certified and non-certified companies' environmental regulation violation (ERV) rates were 3.5% and 11.6%, respectively, in 1997. In 1998, the ERV rate had an eight-time difference with 1.0% and 8.5% for certified and non-certified companies, respectively. Annual regulation violation rates were reduced from 3.5% in 1997 to 1.0% in 1998 with certified companies and from 11.6% in 1997 to 8.5% in 1998 with their non-certified counterparts, respectively. ISO 14001 certified companies showed more improvement than non-certified companies in regards to environmental performance.     

新版ISO14001关于文件的要求

ISO14001：2004标准要求应用本标准的组织应建立文件化的环境管理体系。本文详细分析了标准要求形成文件的内容和文件的表现形式，给出了环境管理体系文件结构的建议。     

The ISO 14001 EMS Implementation Process and Its Implications: A Case Study of Central Japan

/ This study aims to investigate the ISO 14001 implementation process and its implications for regional environmental management. The region of Central Japan (known as Chubu in Japanese, which literally means center) was chosen for this case study. The study focuses on selected issues such as the: (1) trends and motives of private firms in the implementation of an ISO 14001-based environmental management system (EMS); (2) obstacles during system implementation; (3) role of the system in enhancing environmental performance within the certified organization; and (4) relation between the major stakeholders, local citizens, governments, and firms after adopting the system. To achieve these objectives, a questionnaire survey was mailed to all certified firms in the region. A 58% response was achieved overall. The results show that the main aims behind the adoption of ISO 14001 by firms in the Chubu region are to improve the environmental aspects within the enterprises and to enhance the employees' environmental awareness and capacity. The results have also shown that the ISO 14001-based EMS has had a great effect on a firm's environmental status as certified firms have claimed that natural resources such as fuel, water, and paper consumption have been more efficiently managed after adopting the system. Implementation of the system causes the firms to consider the role of the local people and the government in more effectively involving the local people in the firm's daily environmental activities. It also helps to enhance the environmental awareness among the local people. Adopting the system also promotes a better relation within the enterprises affiliated to the same group, such as more attention given by the parent firms (head offices) towards other firms working for the same group, or branches-mainly small and medium sized enterprises (SMEs)-in the field of EMS. Finally, the results show that firms give serious consideration to their final products' impacts on the environment. In other words, attention is given to life cycle analysis (LCA) among certified firms.     

行政管理部门建立和实施环境管理体系的探讨

本文论述了企业与行政管理部门建立和实施ISO14001环境管理体系的异同点,着重探讨了行政管理部门建立环境管理体系的过程、特点和意义,为我国的环境管理工作提供新的思路和方法。     

实施ISO 14001环境管理体系认证的回顾

本文通过回顾国际、国内建立ISO 14001环境管理体系、开展ISO 14001认证的历程,分析了秦皇岛市企业实施认证的状况,并对标准的实施提出了对策和建议.     

The ISO 14001 environmental management standard in Japan: results from a national survey of facilities in four industries

Since establishment of the ISO 14001 environmental management system in 1996, Japanese facilities have led the world in numbers of certifications. This research utilises survey data from more than 1700 Japanese facilities as well as follow-up interviews to identify the determinants of ISO certification, to examine the differences between early, recent and in-process certifiers, and to understand how ISO 14001 certification affects various environmental and managerial outcomes in Japan. Findings show that ISO certified facilities are larger and report higher levels of environmental management capacity. In addition, early certifiers are more likely to have established voluntary environmental agreements and are more active in international trade and business. Findings also provide evidence that while many facilities believe that ISO 14001 certification is excessively costly, they also report that certification has resulted in the establishment of new energy efficiency and waste reduction targets and higher target levels. Nevertheless, evidence indicates that certification does not generally result in longer-term outcomes such as post-certification adjustment of non-regulated targets.     

Assessment of the critical factors in ımplementing ISO 14001:2015 environmental management systems for developing countries: A case study for Sri Lanka

ISO 14001:2015 is an international standard that specifies the requirements of environmental management systems (EMS). This study assessed the influence of top management commitment, applications of compliance and other requirements, operational control, monitoring and measurements, resource management and improvements as critical factors on successful implementation and the operation of the ISO 14001:2015, by considering organizations in Sri Lanka as a case study. A data collection was conducted via questionnaires and structured interviews from stakeholders who are directly responsible for the EMS such as environmental managers, quality mangers and general managers of the organizations, who are certified with ISO 14001:2015, and comparisons were undertaken. The statistical analysis of the critical factors has shown a significant positive effect on both large‐scale organizations and export‐oriented organizations on EMS implementation. Furthermore, the results indicate that the EMS adoption has created significant positive impacts on efficient energy and resource consumption within organizations.     

中日合作,建立ISO14001环境管理体系

通过介绍独山子石化分公司ISO14001管理体系建立和运行的主要做法和体会,着重分析了形成企业特色,保证贯标认证工作的实效性和经济性。     

建立实施ISO14001环境管理体系与中小企业可持续发展

阐述了建立实施ISO14001环境管理体系与中小企业可持续发展的关系；分析了当前中国中小企业在经济一体化的环境下，建立实施ISO14001的必要性；提出了中小企业实施ISO14001环境管理体系的步骤；为中小企业进行环境管理体系建立实施提供参考。     

Evaluation of environmental management resources (ISO 14001) at civil engineering construction worksites: a case study of the community of Madrid

In recent years, significant advances have been made in business organization and management. The growing demands of clients as well as the globalization of world markets are among the many factors that have led to the establishment of systems of quality control and environmental management as a competitive strategy for businesses. When compared to other professional sectors, the construction sector has been slower to respond to environmental problems and to adopt Environmental Management Systems (EMS). In the world today the ISO 14001 standard is currently the main frame of reference used by construction companies to implement this type of management system. This article presents the results of a general study regarding the evaluation of the application of the ISO 14001 standard at civil engineering construction worksites in the Community of Madrid (Spain), specifically pertaining to requirement 4.4.1, Resources, roles, responsibilities, and authority. According to requirement 4.4.1, company executives should appoint people responsible for implementing the EMS and also specify their responsibilities and functions. The personnel designated for supervising environmental work should also have sufficient authority to establish and maintain the EMS. The results obtained were the following: - EMS supervisors did not generally possess adequate training and solid experience in construction work and in the environment. Furthermore, supervisors were usually forced to combine their environmental work with other tasks, which made their job even more difficult. - Generally speaking, supervisors were not given sufficient authority and autonomy because productivity at the construction site had priority over environmental management. This was due to the fact that the company management did not have a respectful attitude toward the environment, nor was the management actively involved in the establishment of the EMS. - Insufficient resources were allocated to the Environmental Management Unit. As a result, the application of EMSs in construction projects often appeared to be more of a formality, which was merely a way of maintaining the certification of the Environmental Management System. It was more a means of meeting the requirements for submitting a tender to contracting organisms rather than an indicator of any real commitment to improving the environmental performance of construction companies.     

Demotivating factors affecting the implementation of ISO 14001:2015 in Malaysia

Industrialization has brought with it environmental problems and the consequences of pollution, which has been affecting the world for decades. Immediate action is required to raise industry's awareness of its social responsibilities toward the environment. However, experience shows that companies that have obtained International Organization of Standardization (ISO) 14001:2015 certifications in Malaysia occupy but a small niche among the country's businesses. The purpose of this study is to assess the list of barriers and challenges to implementing and obtaining certifications under the ISO 14001:2015 Environmental Management System (EMS) by Malaysian firms. In addition, this study will rank these factors relative to their importance. This study is aimed at EMS experts at the Scientific and Industrial Research Institute of Malaysia (SIRIM QAS International Sdn. Bhd.). The study uses mathematical pairwise comparisons to generate the list of critical challenges and barriers. Therefore, the study is expected to raise environmental awareness among Malaysia's industries regarding the adoption of ISO 14001:2015 standards. Furthermore, the study provides a guideline for Malaysia's industries and policy‐makers to provide them with a better understanding of the barriers and challenges that companies face in implementing ISO 14001:2015 EMS, and at the same time, help them understand the need to eliminate the difficulties of standard implementation.     

环境政策对企业绩效的影响

一个国家的环境政策是国家保护环境的大致方针,直接关系到这个国家的环境立法和环境管理,更直接影响到这个国家的整体环境状况,不同类型的环境政策对企业也产生了各方面的影响。本文研究环境政策的不同形式、内容、具体执行手段及其对企业的环境、经济绩效产生的影响。通过研究西方发达国家的成功环境政策,探讨我国环境政策中存在的不足与缺陷。最后根据不同管理手段的可行性,有效性及最终效果,联系我国具体国情,在符合可持续发展原则的同时,提出更为有效,对企业绩效具有正面刺激的环境政策建议。     

政府部门建立ISO14000环境管理体系探讨

本文从城市的可持续发展战略高度出发，论述了政府部门建立ISO14001环境管理体系的必要性和可行性，并从9个方面阐述了建立环境管理体系的重要意义。     

Corporate Environmental Policy Statements in Mainland China: To What Extent Do They Conform to ISO 14000 Documentation?

For decades, industry has been the main source of pollution in China. Determined to make changes, the mainland Chinese authorities have decided to promote mechanisms that incorporate environmental concerns into the internal management of enterprises. This is manifested in the rapid adoption of the ISO14000 standards, including a significant increase in ISO14001 registrations in China. Thus, this study examined the environmental policy statements of 106 certified facilities in mainland China against a strict interpretation of the mandatory requirements of the ISO 14001:1996 standard and the nonmandatory ISO14004 requirements in order to shed some light on the implementation of environmental management systems in an emerging economic giant. It was decided to analyze the environmental policy statement because such a statement is a core element in the ISO system of environmental management of each facility and there are relatively clear and specific requirements on what an environmental policy statement shall include. An analysis of the contents of the environmental policy statements shows that conformance to the relevant requirements of both the mandatory ISO14001 standard and the nonmandatory ISO14004 standard is far from impressive and that the facilities in our sample seldom went beyond the minimum requirements. By using ISO14001 and ISO14004 conformance scores as the dependent variables, we found that conformity to ISO14001 and overall conformance to ISO14000 series can be explained to some extent by the degree of top management commitment, the experience with informal environmental management systems, and the form of ownership of the facilities.     

The link between 'green' and economic success: environmental management as the crucial trigger between environmental and economic performance

The link between environmental and economic performance has been widely debated in the literature for the last ten to fifteen years. One view is that improved environmental performance mainly causes extra costs for the firm and thus reduces profitability. However, also the opposite has been argued for: improved environmental performance would induce cost savings and increase sales and thus improve economic performance. Theoretical and empirical research have provided arguments for both positions and have not been conclusive so far. This article discusses reasons for the different views and the differences in empirical research and presents a theoretical framework to explain the coexistence of the conflicting views. It is argued that not merely the level of environmental performance, but mainly the kind of environmental management with which a certain level is achieved, influences the economic outcome. The model presented provides implications for both empirical research and company management in practice. Research and business practice should focus less on general correlations and more on causal relationships of eco-efficiency, i.e. the effect of different environmental management approaches on economic performance.     

Public regulatory relief and the adoption of environmental management systems: a European survey

An increasing number of organizations across the world have adopted Environmental Management Systems (EMSs) based on certifiable standards, notably the European Eco-Management and Audit Scheme (EMAS) and the ISO 14001 standards. Although the specialized literature has studied the motivations, obstacles and benefits of the adoption of these standards for EMSs extensively, the impact of the public incentives on the adoption of such environmental management tools has been overlooked. In order to fill this gap in the literature, this article aims to shed light on the level of companies' knowledge and application of the main regulatory relief initiatives provided by public administrations around the EU for organizations with a certified EMS. For that purpose, this article summarizes the main findings of a survey carried out with the participation of 244 European EMAS-registered organizations. The findings of the survey highlight the fact that most of the surveyed companies have adopted or benefitted from some form of regulatory relief, mainly by making use of the measures granting an extended duration of some permits (44%), reductions in financial guarantees in the waste-treatment sector (31%) and tax reductions (26%). Moreover, it emerges that, among countries, the role of regulatory relief to support companies in the path to the adoption of EMSs is not univocal.