ISO 14001 certification and industrial decarbonization: An empirical study

Sam, Abdoul G.; Song, Danbee

doi:10.1016/j.jenvman.2022.116169

Cited by 25 publications

(9 citation statements)

References 26 publications

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“…Regulatory bodies and their policies to adopt decarbonization practices are gaining the attention of both stakeholders and firms. In this regard, a voluntary program, that is the International Organization for Standardization (ISO) 14,001 standard, introduced in 1996, has been increasingly adopted by firms worldwide to control emissions (Sam and Song, 2022). Human capital is a capable element that guides firms in their value-creation process.…”

Section: Discussionmentioning

confidence: 99%

Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review

Di Vaio,

Zaffar,

Chhabra

2024

JIC

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PurposeAlthough intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs in decarbonization processes to achieve net-zero business models (n-ZBMs).Design/methodology/approachA systematic literature review with a concise bibliometric analysis is conducted on 229 articles, published from 1990 to 2023 in Scopus database and Google Scholar. Reviewing data on publications, journals, authors and citations and analysing the article content, this study identifies the main search trends, providing a new conceptual model and future research propositions.FindingsThe results reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet social and environmental requirements.Originality/valueNot only does this study link IC with HDCs to address carbon emissions through decarbonization practices, which has never been addressed in the literature to date, but also provides novel recommendations and propositions through which firms can sustainably transition to being net-zero emission firms, thereby gaining competitive advantage and contributing to the nation’s sustainability goals.

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Section: Discussionmentioning

confidence: 99%

Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review

Di Vaio,

Zaffar,

Chhabra

2024

JIC

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“…Voluntary participatory environmental regulation refers to enterprises independently committing to controlling pollution and protecting the environment [64], offering flexibility and autonomous selectivity for firms [65]. Studies have indicated that voluntary environmental management regulation can increase firms' environmental awareness and that these voluntary measures can reduce pollution through multiple channels [66] as well as increase firms' environmental autonomy [67].…”

Section: Voluntary Participatory Er and Gimentioning

confidence: 99%

Impact of Environmental Regulation on Corporate Green Technological Innovation: The Moderating Role of Corporate Governance and Environmental Information Disclosure

Ying,

Jin

2024

Sustainability

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Environmental degradation is an important issue facing the world today. Microcosmically, green technical innovation is needed to decrease environmental pollution. Therefore, exploring the relationship between the two is of great significance for promoting environmental protection and sustainable development. Thus, this research elucidates the interaction between green innovation (GI) and environmental regulations (ERs). This study utilizes the fixed effects model to examine how government environmental protection subsidies (EPSs) in market-incentive ER and environmental management system certification (EMSC) in voluntary participatory ER affect GI among listed companies in China. The sample observation period is from 2012 to 2021. Additionally, the impact of corporate governance (CGL) and environmental information disclosure (EID) on the relationship between ERs and GI within businesses is investigated. The empirical results show that both government environmental protection subsidies and environmental management system certification positively affect green innovation, and both corporate governance and environmental information disclosure positively moderate the impact of government environmental protection subsidies and environmental management system certification on green innovation. The above empirical results are still valid after a robustness test and can guide the formulation of government ERs, as well as corporate strategies for environmental management and GI.

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“…The voluntary management of Mexico's National Environmental Audit Program (PNAA) has positively influenced the environment [34]. Environmental management system standards, like ISO 14001 and EMAS, represent another significant category of voluntary audits [35,36]. Nonetheless, some studies contend that these measures lack binding force [37].…”

Section: Vertical Management Auditing Reformmentioning

confidence: 99%

The Impact of Auditing Centralization on Carbon Productivity: Evidence From China’s Vertical Management Auditing Reform

Lin,

Qian,

Zhang

et al. 2024

Pol. J. Environ. Stud.

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Vertical management auditing reforms achieve the centralization of audit institutions. The centralized structure of the auditing institutions affects their performance. This paper verifies the positive effect of vertical management auditing reform on carbon productivity through a difference-in-differences method. The conclusion still holds after robustness tests. Moreover, the policy effects only make sense when government officials face low promotion pressure or high public scrutiny pressure. The mechanism analysis shows that the vertical management auditing reform can improve carbon productivity by strengthening environmental regulation, promoting industrial structure rationalization, and improving regional green innovation and energy efficiency. This paper enriches the research on the relationship between auditing centralization and carbon productivity.

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ISO 14001 certification and industrial decarbonization: An empirical study

Cited by 25 publications

References 26 publications

Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review

Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review

Impact of Environmental Regulation on Corporate Green Technological Innovation: The Moderating Role of Corporate Governance and Environmental Information Disclosure

The Impact of Auditing Centralization on Carbon Productivity: Evidence From China’s Vertical Management Auditing Reform

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