Since Chile's return to democratic government in 1990, the environment has taken on a greater significance in policy making activities. This article examines the progress Chile has made in this area ...with particular reference to the large-scale mining sector and the overall environmental performance of its environmental management systems (EMSs). Many large-scale mines operating in Chile have already attained ISO 14001 certification, and those that have not, are either working towards this or have an alternative system in place. Evidence of improving environmental performance is presented, and many of the challenges which lie ahead for the country and its mining industry are highlighted.
The main objective of the study was to determine the effect of implementation of the requirements of the ISO 14001 standard for creating sustainable supply chains. The research process was conducted ...in late July and August 2016 year. It was preceded by extensive literature review of sustainable development and quality management and supply chain. The main objective of the study was to determine the effect of implementation of the requirements of the ISO 14001 standard for creating sustainable supply chains. The research tool was a questionnaire sent to top management representatives of 25 organizations operating in the south-eastern Poland and who hold a certified quality management system according to ISO 14001. Analysis of the results does not allow to give clear answers to this question. Although the majority of respondents noted the positive impact of the implementation of ISO 14001 to improve environmental actions in the supply chain, however its impact on the creation of sustainable supply chains is not so obvious.
The integration of health and safety, environmental and quality (HSEQ) management systems has become a current topic in the 21st century, as the need for systems thinking has grown along with the ...number of management system standards. This study aims to map current developments and trends in integrated HSEQ management. Three viewpoints are taken: the current state of the main HSEQ management standards, research literature on integrated management systems (IMS), and a case study of an industry-led HSEQ cluster in Northern Finland. The results demonstrate that some of the most prominent current trends are the harmonization of the high level structure of management systems by ISO, the evaluation of IMS, accounting for the supply chain in HSEQ issues, and sustainability and risk management. The results of the study can be used by practitioners to get a view of the current state of HSEQ management systems and their integration, and by researchers to seek out potential directions for HSEQ and IMS related research.
The paper is focused on evaluation of environmental impacts in the Pilot organization using multiple MCDM methods. The aim of this study was to determine the objectivity and reliability of the MCDM ...methods for the purpose of evaluation of the significance of environmental impacts, which is considered as a key step in the implementation of ISO 14001 standard (Environmental Management System). For this purpose, multiple methods AHP, AHP Entropy, TOPSIS, VIKOR and Entropy VIKOR have been used in the paper. The results of this comparative analysis were carried out on concrete data.
As empresas que adotaram um Sistema de Gestão Ambiental necessitam cumprir as normas ISO 14001 e ter o controle dos recursos para tomar decisões. A contabilidade exerce importante papel no ...fornecimento de informações aos gestores, possibilitando-lhes maior eficiência na gestão do meio ambiente. Assim, este estudo teve como propósito analisar a utilização do conceito e instrumentos da Contabilidade Ambiental nas empresas certificadas pela ISO 14001. Os dados foram obtidos por meio da aplicação de questionários semiestruturados aos contadores e gestores ambientais de 10 empresas da região metropolitana de Belo Horizonte. Constatou-se que as empresas estudadas não utilizam os instrumentos de Contabilidade Ambiental para tomar as decisões relacionadas ao meio ambiente e, sim, a contabilidade tradicional. Quanto à ocorrência de mudanças na contabilidade após a obtenção da certificação ambiental, verificou-se que não houve mudança nas demonstrações contábeis tradicionais. Algumas empresas apenas incluíram contas específicas em seus planos de contas, destinadas à contabilização de eventos ambientais. Destaca-se, ainda, a falta de conhecimento, por parte de alguns contadores e gestores entrevistados, dos benefícios que a utilização da Contabilidade Ambiental pode trazer para os negócios da empresa.
Companies which adopted the Environmental Management System need to comply with ISO 14001 and to control resource allocation in order to make decisions. The accounting exerts an important role on supplying information to managers on helping managing the environment. This study aims to analyze the importance of the Environmental Accounting concepts and tools for companies certified by ISO 14001. Data were collected through semi-structured questionnaires with accountants and environmental managers from a sample of 10 companies from the metropolitan region of Belo Horizonte. It has been demonstrated that these companies do not employ Environmental Accounting tools for making the decisions related to their environments; instead they use traditional Accounting. As for the occurrence of changes in the Accounting process after awarded with the environmental certification, the investigation demonstrated that the traditional accounting reports did not changed. Some companies just included specific items in their plans in order to encompass the environmental events. The investigation also detected a lack of knowledge - in the discourse of some respondents - about the benefits of employing the Environmental Accounting in the managerial process of the companies.
Organizations are becoming more aware of the importance of integrated management systems (IMS). Interest in this subject indicates that IMS are seen as “management systems of the future”. Based on ...this, the aim of this articles characterizes the possibility of building IMS through the identification of common elements and specific requirements in accordance with the ISO 9001, ISO 14001 and OHSAS 18001 professional references. Part of the article is the methodology of building IMS in the organization.
Esta investigación lleva a cabo el diagnóstico del desempeño ambiental de la Universidad de Cundinamarca en su sede principal ubicada en la ciudad
de Fusagasugá, con el fin de analizar los ...beneficios de aplicar un sistema de gestión ambiental y construir estrategias para su implementación. La investigación se enmarca en los conceptos de desarrollo sostenible y gestión ambiental así como en la problemática ambiental causada por las universidades. Como resultado se evidencia la afectación directa del medio ambiente y se concluye que es necesario aplicar una herramienta que facilite a la alta dirección mejorar el desempeño de las actividades administrativas, académicas y operativas para no continuar impactando el medio ambiente; también se determinan los beneficios y las ventajas que pueden aprovecharse en la implementación de un sistema de gestión ambiental a partir de los sistemas
de gestión existentes, como el sistema de gestión de la calidad basado en la norma técnica NTCGP 1000 y el sistema de gestión del control basado en el modelo MECI.
Management system standards are used by many organizations all over the world. Many companies also implement more than one management system standard. This study focuses on organizations which ...operate at least two ISO-based management systems and analyzes the approaches for implementing and operating of these systems. The authors firstly present empirical results based on a survey and secondly two case studies which are compared regarding their approaches. A special focus is being put on the integration aspect in the context of the high level structure of ISO-based management system standards. The result shows that most companies with more than one management system standard try to integrate the management systems making use of the Annex SL. Despite the given high level structure and main processes, there are many differences in the integration of the analyzed companies. On the basis of these findings the authors suggest improvements of Annex SL.
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