Environmental management systems as an embedding mechanism: a research note

Abstract

Purpose -The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance. Design/methodology/approach -By engaging with organisations through field research, this paper analyses the aspects of the European Community's Eco-Management and Audit Scheme (EMAS), an environmental management system (EMS), that act as catalysts for change through the development of intangible assets that improve environmental performance. Evidence is collected from semi-structured interviews with environmental managers and management accountants from ten Spanish EMAS registered sites. Findings -The embedding mechanisms of EMAS are considered. From the analysis, six valuable intangible assets for improving environmental performance were identified: awareness of employees; environmental knowledge, skills and expertise of employees; the commitment of managers; cross-functional coordination; the integration of environmental issues in strategic planning process; and, the use of management accounting practices. These intangible assets were used to define three levels of environmental embeddedness: primary, visible, and advanced. Practical implications -This paper provides insights into the interface between environmental management systems and management accounting and the implications of this for organisational change and environmental performance. Originality/value -This paper contributes to fieldwork research within the environmental accounting literature by engaging with organisations in addressing the question of how EMAS improves environmental performance. Furthermore, it demonstrates that involvement primarily of internal, but also external, participants enhances further development of EMAS.

Environmental management decision-making in certified hotels

“…The two clusters that show little integration of EMS into overall management structures correspond to hotels that are paying little attention to the process of setting environmental objectives, and giving limited importance to environmental risks and market pressures. The results show mostly that environmental management is not strategically internalised, as found in previous research of ten EMAS certified companies in Spain where only two showed integration of environmental issues in strategic planning and use of environmental accounting practices (Albelda-Pérez, Correa-Ruiz and Carrasco-Fenech, 2007). Obviously, the Laggers do not need a strategic planned behaviour as their environmental actions are closely related to legal compliance and other environmental management opportunities with short paybacks periods.…”

Drivers of environmental innovation in Majorcan hotels

“…The importance of the environmental accounting and training variables reinforces the idea that the availability of information on environmental impacts helps a firm improve its environmental performance (Albelda P erez et al, 2007). These results should encourage policy-makers to help hotels implement environmental accounting and to offer regular trainings to hotels to disseminate information on available innovative measures.…”

“…For instance, research shows that certain types of environmental innovation, such as environmental accounting, environmental trainings, and environmental management systems (EMS), are associated with the further introduction of environmental process innovations in manufacturing firms (Albelda P erez, Correa Ruiz, & Carrasco Fenech, 2007;Arimura, Hibiki, & Johnstone, 2007;Ferreira, Moulang, & Hendro, 2010;Horbach, 2008;Horbach et al, 2012;Rennings, Ziegler, Ankele, & Hoffmann, 2006). Specifically, Rennings et al (2006) and Inoue, Arimura, and Nakano (2013) find that multiple validations of EMAS and ISO 14001 are significant factors affecting the incidence of environmental process innovation and environmental R&D, respectively.…”

Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies

“…Most previous studies of the role of the Environmental Management Accounting have mainly been carried out by mail questionnaires and focusing especially on companies in sectors with an important effect on the environment (such as chemicals, electricity, etc.) [164][165][166][167][168] and case studies [18,[169][170][171][172][173]. It is also made up of a total of 15 questions, most using Likert scales from 1 (totally disagree) to 7 (totally agree) or dichotomic (YES/NO) questions (the values of which were changed into a 0-1 scale).…”