Environmental Audits and Third Party Certification of Management Practices: Firms’ Motives, Audit Orientations, and Satisfaction with Certification

Prajogo, Daniel Indarto; Castka, Pavel; Yiu, Daphne W.; Yeung, Andy C.L.; Lai, Kee‐hung

doi:10.1111/ijau.12068

Cited by 31 publications

(20 citation statements)

References 74 publications

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“…Finally, the desire to make better use of resourcessuch as reducing waste, energy, electric power, water, gas and oil (Qi et al, 2012;Mariotti et al, 2014) are drivers frequently mentioned as well. Moreover, ISO 14000 certification is a standard that provides tools for companies to improve their environmental performance, so as expected, some authors mention environmental improvements as a main motivation (Fryxell, Lo, & Chung, 2004;Kehbila et al, 2009;Massoud et al, 2010;Pan, 2003;Prajogo, Castka, Yiu, Yeung, & Lai, 2016).…”

Section: Motivations For the Iso 14000 Standardmentioning

confidence: 96%

Still Implementing Iso 14000 for the Same Reasons?

Mas‐Machuca¹,

Marimón²

2019

IJQR

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Purpose-The purpose of this paper is to (1) identify and classify the main motives that underpin the theoretical and empirical studies of ISO 14000, and (2) to analyze the evolution of these motives regarding time, geographic domain and industry. Design/Methodology/Approach-The analysis was conducted through a literature review, analyzing 66 articles between 1998 and 2017 from Scopus and/or Web of Science databases. Findings-A categorization of motives to implement the ISO 14001 standard is proposed. The main important motivations are external: customer pressure and compliance with legal frameworks. These motivations remain unchanged over time. Asia is the region that pays the most attention to the standard, followed by Europe. Finally, the service sector should be analyzed with more detail, as the manufacturing sector has been the focus of most studies. Originality/Value-Policymakers, management bodies and standardization agencies can benefit from these findings.

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Section: Motivations For the Iso 14000 Standardmentioning

confidence: 96%

Still Implementing Iso 14000 for the Same Reasons?

Mas‐Machuca¹,

Marimón²

2019

IJQR

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“…Firms with low toxic emissions usually make continuous efforts to improve their environmental performance [ 6 ]. They establish organizational routines to streamline the information collection process and encourage open communication to acquire more internal and external data.…”

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

“…Hence, toxic emissions intensity in productions and operations is a critical concern to manufacturers [ 4 ]. It has drawn massive attention from both researchers and practitioners to investigate how the firm performance is impacted by environmental management e.g., [ 5 , 6 ], as well as the toxic and chemicals emissions, e.g., [ 7 , 8 ]. Previous studies have found a significant positive impact on stock returns from the environmental performance in the manufacturing industries, e.g., [ 3 , 9 ].…”

Section: Introductionmentioning

confidence: 99%

The Interactions of Absorptive Capacity, Buffer Inventory, and Toxic Emissions on Firm Value

Yiu

2021

IJERPH

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A significant amount of research has been conducted on the impacts of emissions reduction, absorptive capacity, and buffer inventory on firm performance. According to the resource-based view (RBV), absorptive capacity and buffer inventory are organizational capabilities and resources to create sustainable competitive advantages. Yet, the resource orchestration perspective (ROP) of the RBV emphasizes that firms need to develop a new capability to orchestrate and deploy their existing capabilities and resources. From an organizational learning perspective, firms with the low-level release of toxic chemicals have established a structured system and systematic organizational routines, strengthening their learning capabilities to share and use internal and external information across functional areas for continuous improvements. This study explores and seeks to understand toxic emissions through systematic operational routines as an organizational mechanism. These routines orchestrate and deploy the firm-specific absorptive capacity and buffer inventory to generate a sustainable competitive advantage. We examine the impacts of the absorptive capacity and buffer inventory on firm value in terms of Tobin’s Q, respectively. We also explore how such impacts are moderated by toxic emissions. Our results show that the absorptive capacity significantly enhances the market value of firms. However, the relationship between the buffer inventory and firm value is insignificant. Our additional analyses indicate that the impacts of the absorptive capacity and buffer inventory on the firm value are both significantly positive when firms release low toxic chemicals. Our results further suggest that firms can maximize their market value with a high absorptive capacity, high buffer inventory, and low toxic emissions.

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“…It is the only standard in the suite of ISO 14000 standards focused on environmental management, that a company can be certified against (Chan, 2008;Gavronski, Ferrer, & Paiva, 2008). There are mixed opinions regarding the effectiveness of ISO 14001, but generally, research tends to support the fact that ISO 140001 leads to improvements in environmental performance (Prajogo, Castka, Yiu, Yeung, & Lai, 2016).…”

Section: Overview Of Certification Programsmentioning

confidence: 99%

“…Other researchers have grouped the motivations into internal drivers such as improving environmental or operational performance and external drivers, such as meeting customer demands or matching competitors' actions (Fryxell et al, 2004;Prajogo et al, 2016). With regards to internal versus external motivations, companies that pursue internal motivations are generally found to have more positive perceptions of the effectiveness or value of the environmental certification (Fryxell et al, 2004;Prajogo et al, 2016).…”

Section: Motivations For Pursuing Environmental Certificationmentioning

confidence: 99%

Exploring the opportunity for an environmental certification program for Airbnb homeowner hosts

Fudurich¹

2021

Preprint

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This exploratory, qualitative study was focused on answering three research questions: 1) Would Airbnb homeowner hosts be willing to participate in an environmental certification program? 2) What would motivate Airbnb homeowner hosts to participate in an environmental certification program? 3) What program design elements would enhance the likelihood of their participation in the program? The study used semi-structured face-to-face and telephone interviews to collect data from Airbnb hosts. Only hosts in the Greater Toronto Area whose property was a freehold, detached or semi-detached house were eligible for participation. Results indicated a willingness to participate in an environmental certification program, with two unique motivations revealed, specifically the ability to attract like-minded guests and measure household impacts. A number of program design elements were also reviewed, with hosts’ concerns focusing on cost and guest comfort. Hosts also expressed a preference for a program that leveraged the existing Airbnb review system.

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Environmental Audits and Third Party Certification of Management Practices: Firms’ Motives, Audit Orientations, and Satisfaction with Certification

Cited by 31 publications

References 74 publications

Still Implementing Iso 14000 for the Same Reasons?

Still Implementing Iso 14000 for the Same Reasons?

The Interactions of Absorptive Capacity, Buffer Inventory, and Toxic Emissions on Firm Value

Exploring the opportunity for an environmental certification program for Airbnb homeowner hosts

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