There is an unprecedented demand for sustainability incorporation; however, a significant gap exists in sustainability management systems. We considered this gap as well as the fact that ...organizations mainly face difficulties in managing sustainability using integrated management systems.
Here, we propose an innovative model to improve corporate sustainability aimed at cleaner production; we develop this model by integrating quality, environmental, social responsibility, and occupational health and safety management systems with the lean manufacturing system. The proposed model is expected to aid organizations in improving corporate sustainability in a structured manner. This research introduces the Lean-Integrated Management System for Sustainability Improvement (LIMSSI), which is based on the rational use of resources and energy while engaging and empowering people. The LIMSSI provides an innovative description of correlations of the quality, environmental, occupational health and safety, and social responsibility requirements with the principles and tools of lean manufacturing; it also includes a description of their integration to create synergies. It was structured considering the difficulties faced by organizations in performing sustainability-improvement activities, and aim to avoid loss of organizational efficiency due to waste, duplication, and increments of bureaucratic processes. The LIMSSI is expected to improve corporate sustainability performance and thereby render companies more sustainable and competitive.
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•This paper presents a Management System for Sustainability Improvement (LIMSSI).•It is based on the rational use of resources, while engaging and empowering people.•We present the correlations between QMS, EMS, SRMS, OHSMS and Lean Manufacturing.•The LIMSSI provide a structured roadmap to improve sustainability.•The LIMSSI can render an organization more competitive and sustainable.
While a growing body of literature has examined the link between green activities and firm innovation, little attention has been paid to the underlying mechanisms through which green activities take ...effect. This paper leverages the context of ISO 14001 certification among Chinese listed firms to investigate how the certification of environmental management system (EMS) to ISO 14001 shapes corporate technological innovation. Drawing from the resourcebased view and the resource management perspective, we argue that EMS certification to ISO 14001 facilitates corporate technological innovation through the mediating effects of firms' internal resource management practices, namely resource utilization, resource accumulation, and resource allocation. A difference-in-differences research design, together with the propensity score matching approach and the instrumental variable technique, provides corroborating evidence for our predictions. The current research not only makes substantial contributions to the literature, but also provides important ethical implications for both policymakers and firm managers.
The green growth paradigm has gained much attention in the last decade. Green growth not only protects the environment and human beings but also serves as a substitute for scarce natural assets. ...Governance institutions develop laws and policies for all industries in a country and are directly responsible for natural resource exploration and environmental protection or destruction. Pakistan is the fifth most vulnerable country to environmental hazards in the world. To address this issue, this study is the first to analyze the relations among governance indicators, ISO 14001 and green growth in Pakistan by using time-series data from 2000 to 2017. The study utilized advanced mathematical Grey Relational Analysis (GRA) models, namely, absolute grey relational grade (GRG), Deng's GRG, and Second Synthetic Degree of Grey Incidence Analysis (SSGIG) models, to capture the relations among the studied variables. The main results revealed that ISO 14001, with the highest GRA values of 0.8-0.9, proved to be effective in channeling green growth. Among all governance indicators related to green growth, the rule of law with the highest maximin criterion value of 0.644 was found to play a key role for Pakistan. The study findings provide insights into how good governance can contribute to accomplishing the objectives of environmental sustainability. They can also help legislators and organizations understand the importance of ISO 14001 certification to promote sustainable practices across sectors in Pakistan.
Drawing on Bansal & Roth's model of ecological responsiveness, the study investigates how environmental managers' cognitive framings of sustainability issues and interpretations of field-level ...contextual factors affect decision-making processes with regard to environmental management system (EMS) internalization. Using data from a survey questionnaire of 457 ISO 14001-certified and EMAS-registered European companies, the research analyses the influence of managers' perceptions of contextual factors (i.e. environmental issue salience and governmental regulatory incentives) and managers' cognitive traits (i.e. managers' environmental concern and cognitive framings of environmental practices) on internalization. The results highlight that, while managers' perceived stakeholders' concern for the natural environment directly influences substantive internalization, governmental regulatory reliefs fail to influence the internalization of EMS. Similarly, managers' environmental concern emerges as an antecedent of internalization, while managers' adherence to an alignment logic between economic and environmental objectives does not contribute to internalization. Furthermore, the study contributes to the conceptualization of substantive internalization of environmental practices, by highlighting the existence of two distinct dimensions of EMS internalization, i.e. operational and strategic internalization.
•The paper explores antecedents of environmental management systems (EMS) internalization related to managerial interpretations of contextual factors and managers' cognitive traits.•The study analysis data from a survey of 457 ISO 14001-certified and EMAS-registered European companies in different sectors.•The results highlight that environmental issues salience influences EMS internalization, while governmental regulatory reliefs do not.•Managers' environmental concern emerges as an antecedent of internalization, while managers' adherence to an alignment logic between economic and environmental objectives does not influence internalization.•The study advances the understanding of EMS internalization in terms of operational and strategic internalization.
Within the discussion of voluntary proactive approaches to environmental protection, former micro-econometric studies analyze the causal effect of the adoption of environmental management systems ...(EMS) on technological environmental innovations and find some positive impacts. Based on empirical studies which consider the effect of general innovativeness on the adoption of voluntary environmental programs (VEP) as well as based on insights from the resource-based view of the firm, we contrarily hypothesize in this paper that EMS could also reversely be affected by environmental product or process innovations. This hypothesis is empirically examined with a unique firm-level data set from the German manufacturing sector. Our econometric analyses with uni- and multivariate probit models imply a significantly positive effect of environmental process innovations on certified EMS. According to this, the causal relationship between EMS and technological environmental innovations is obviously not clear.
Objective: The objective of this study is the analysis of the ABNT NBR ISO 14001:2015 standard - Environmental Management Systems in organizations of the Electricity Sector as a strategic tool to ...answer the Environmental Questionnaire of the Corporate Sustainability Index (ISE B3 - main index for the evaluation of ESG practices in the Stock Exchange. Theoretical Framework: The theoretical framework of this work is based on fundamental concepts of ESG (Environmental, Social and Governance), Environmental Management Systems and Corporate Sustainability. In addition, the research considers the hypothesis of the correlation between the implementation of ISO 14001 and a better performance in ISE B3. Stakeholder Theory and Corporate Social Responsibility Theory are relevant to understanding why companies should adopt sustainable practices and how this can influence their performance and reputation. Method: The methodology adopted for this research was qualitative, characterized as exploratory. A comparative documentary study was carried out between the requirements of ISO 14001 and the Questionnaire of the Environment Dimension of the Corporate Sustainability Index. The conformity and correlation between the items of ISO 14001 and the questions of the ISE B3 Questionnaire were evaluated, weighting them in three degrees of applicability. Results and Discussion: The results obtained highlight the strong correlation between ISO 14001 certification and compliance with the ISE B3 Questionnaire in the Environmental Dimension. In addition to adding value to operations and maintenance on environmental issues, ISO 14001 certification provides companies in the electricity sector with a competitive advantage by obtaining higher scores in sustainability indices. The adoption of an ISO 14001 certified Environmental Management System provides a structured path to environmental alignment and the incorporation of environmental management into the corporate sustainability strategy. Research Implications: The practical and theoretical implications of this research highlight the importance of ISO 14001 certification as a strategy to meet the environmental demands of the financial market, highlighting the need to consider environmental, social and governance aspects for holistic business management in the electricity sector. These implications can encompass ISO standards and ESG criteria, environmental and business standards, as well as providing practical guidance for companies in formulating strategies that improve their performance and financial reputation. Originality/Value: This study contributes significantly to the research by presenting an innovative approach in the analysis of the ABNT NBR ISO 14001:2015 standard and its impact on the response to the Environmental Questionnaire of the Corporate Sustainability Index in the Electricity Sector. The results provide valuable insights into how Generation and Transmission companies can improve their environmental performance and sustainability index scores. It broadens the understanding of the practical applicability of ISO 14001 in the specific context of the financial market, positively impacting the area of study and professional practices in the field of corporate sustainability.
Las variables ambientales, sociales y de gobierno (ESG) continúan creciendo en relevancia académica e industrial. Estas variables son motores de los negocios del Sector Eléctrico y agenda obligada en las discusiones en el mercado financiero. Especialmente en temas ambientales que ocupan un lugar históricamente destacado en las empresas de Generación y Transmisión. Este trabajo se centra en el análisis de la norma ABNT NBR ISO 14001: 2015 - Sistemas de Gestión Ambiental en las organizaciones del Sector Eléctrico como herramienta estratégica para responder al Cuestionario Ambiental del Índice de Sostenibilidad Empresarial (ISE B3 - el principal índice para evaluar las prácticas ESG en la Bolsa de Valores.La metodología es cualitativa, caracterizada como exploratoria.Se realiza a través del análisis documental de un cuadro comparativo y definición de grados de aplicación (alto, medio, bajo) de los requisitos de la norma ISO 14001 en respuesta al Medio Ambiente del ISE. Dimensión Cuestionario B3 Los resultados revelaron que el cumplimiento de los requisitos de la ISO 14001 tiene una fuerte y significativa correlación con las mejores respuestas al Cuestionario ISE B3 - Dimensión Medio Ambiente Identificamos la relevancia de la aplicabilidad de la ISO 14001 tanto en el análisis general como por temas ambientales de las preguntas que componen el Cuestionario, además de generar valor para la operación y mantenimiento de organizaciones en temas ambientales, la norma ISO 14001 brinda una buena propuesta para que las empresas de Generación y Transmisión obtengan mejores puntajes en los índices de sustentabilidad que miden las prácticas ESG.
This paper systematically reviews the drivers, implementation processes and performance outcomes of environmental management systems (EMS) in small to medium-sized enterprises (SMEs) from a ...management accounting and control (MAC) stance. It finds that there are various contextual, control and performance themes which require research attention. Regarding context, there is the need to: a) explore the relationship between firm size and the development of sustainability tools; b) assess the impact of context for better environmental performance and c) on adoption motivations; and d) explore how EMS affect corporate and individual accountability. Regarding control, there is the need to: a) theoretically explore the control typologies for SMEs; b) better understand the type (i.e. formal or informal) and nature (i.e. tight or flexible) of this control; and c) develop understandings of socio-ideological controls for improved sustainability. Finally, regarding performance, there is the need to: a) understand how environmental performance is defined and the interaction between its dimensions; and b) explore the relationship between EMS and environmental performance in SMEs. The paper serves as a first step to understanding MAC in SMEs, highlighting contemporary issues that are relevant for academic and professional sustainability practice.
•Overviews the antecedents, processes and outcomes of EMS in SMEs.•Proposes more research on sustainability management accounting and control in SMEs.•Emphasises environmental performance as a multidimensional construct.
This research contends that MNEs from polluting and emerging countries are subject to liabilities of origin that compel them to signal that they differ from the stereotypes of their home countries to ...attain environmental legitimacy. ISO 14001 adoption, which signals a commitment to environmental protection, may help MNEs from polluting and emerging countries overcome their legitimacy deficits. The wider the scope of ISO 14001 adoption, the greater its power to signal environmental awareness, and therefore, the greater its efficacy in counteracting liabilities of origin. Accordingly, this research proposes that the scope of ISO 14001 adoption by MNEs from the considered countries is wider than that of MNEs that are not subject to liabilities of origin. This contention is tested in a multisector sample of 733 MNEs over the period 2002–2019.
•The scope of ISO 14001 implementation in a multinational enterprise (MNE) is a corporate-level environmental strategy.•Home-country features determine the scope to which MNEs implement ISO 14001.•ISO 14001 may help MNEs to counteract their liability of origin in the environmental field.•The scope of ISO 14001 is greater in MNEs from emerging economies and countries with poorer environmental performance.
The Environmental Management System of ISO 14001 stands out as one of the most widely used systems for managing corporate environmental aspects and processes and the Cleaner Production is a proactive ...environmental strategy that has remarkably positive results in environmental corporate management. The principal aim of this article was to identify and analyze the influence relations of the ISO 14001 Environmental Management System to the Cleaner Production through a survey-based research. The maturity and the phases of planning and discipline are key factors for the systematization and continuity of Cleaner Production practices. The stages of Planning, Evaluation and Feasibility Study, and Implementation were identified as the main stages of CP fostered by the ISO 14001 Environmental Management System.
•We analyzed the relations of the ISO 14001 EMS to the CP in industrial companies.•The main influence relations were identified and discussed.•Four hypotheses of relations were tested.•Two main CP stages are fostering by the ISO 14001 EMS.•These results should be considered in many industrial sectors worldwide.
In scientific journals published all over the world, the economic performance of firms with ISO 14001 certification is a highly controversial topic. This controversy is particularly evident in ...developing countries. With regard to this topic, we maintain a neutral position in this paper. Using the data of 63 firms from the Shenzhen and Shanghai Stock Exchanges in China during the period of 2003–2018, and employing the difference-in-difference method, we analyze the influence of ISO 14001 certification on firms’ financial performance. We also examine the moderating effect of firm size and age, considering the time factor. In addition, we test the influence of ISO 14001 certification on exports, using China’s provincial data from 2008 to 2018. The results indicate that ISO 14001 certification negatively affects the financial performance of firms; also, the negative effects decrease in line with the increase of certification time. Firm size and age are positively related to the relationship between ISO 14001 certification and a firm’s financial performance. At the same time, ISO 14001 certification can effectively improve a firm’s competitiveness in the international market. The study combines two opposing positions found in existing literature regarding the effectiveness of ISO 14001 certification. The results show that ISO 14001 certification will ultimately have a positive impact on China’s economy, but that influence should be correctly evaluated in terms of the effect on small and medium-sized enterprises. Some suggestions for firm managers and the government are then discussed.
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