In the current economic context marked by the globalization phenomena and by the increasing recognition of the interdependence between enviroment, security and development, we assist at the increasing demands of the society regarding environmental protection and of the work’s health and safety...

The paper sketches out a theoretical framework for analysing the interplaybetween eco-efficiency, cognition and institutions. It derives from analyticalshortfalls of the prevailing literature, which features strongly engineering andbusiness economics, by using insights from New Institutional...

Acid rain causes greater environmental damage than would occur if countries act cooperatively. Based on new estimates of sulphur abatement cost functions, the potential gains from cooperation are calculated for Europe. Various cooperative abatement rates are compared with the rates implied by...

Purpose – The purpose of this paper is to investigate insights into current practices in auditing “environmental matters” in accordance with Audit Guidance Statement 1010: The Consideration of Environmental Matters in the Audit of Financial Reports, which was introduced by the New Zealand...

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...

The introduction of sustainability practices into an organisation depends on a number of external and internal factors. Several studies identify factors that are most important in the process of their adaptation: environmental regulation, workers' knowledge and attitudes and top management...

Economic activity has an impact on the environment, but the potential degree of this impact will depend on several factors which are mainly determined by the technology used. This paper analyses the potential environmental impact the economies of the Baltic Sea Region have on their respective...

This paper focusses narrowly on three areas of public policy concerning the environment deemed necessary for sustainable economic growth. It has relevance to Asian nations as they continue to demand for higher growth and at the same time keeping environmental degradation in check. The three...

Purpose – The purpose of this paper is to analyze the forces that prompted a Finnish food manufacturing company to implement environmental management system (EMS) and performance management system (PMS). The paper also aims to describe how and why environmental issues were integrated onto a...