Drawing on institutional theory using data of S&P 500 listed firms over the period 2007 to 2018, this study examines the role of external environmental audit between environmental management practices (EMP) and environmental performance. In particular, we explore whether the integration of...

Drawing on institutional theory using data of S&P 500 listed firms over the period 2007 to 2018, this study examines the role of external environmental audit between environmental management practices (EMP) and environmental performance. In particular, we explore whether the integration of...

By 2050, the European Union aims to become climate neutral. The achievement of this goal will require, among others, a massive boost in energy efficiency. Companies and other organizations can make a significant contribution to climate protection through systematic and long-term energy...

Energy audits are key to increase investments in energy efficiency, as they allow to overcome the 'information gap'- one of the biggest obstacles to this type of investment. However, on average only 30% of SMEs said to have carried out an energy audit between 2015 and 2018. This paper assesses...

Voluntary environmental management programs for firms have become an increasingly popular instrument of environmental policy. However, the literature’s conclusion on the effectiveness of such programs is ambiguous, and for the European region there is a lack of evidence based on a large...

Voluntary environmental management programs for firms have become an increasingly popular instrument of environmental policy. However, the literature's conclusion on the effectiveness of such programs is ambiguous, and for the European region there is a lack of evidence based on a large control...

"Linking environmental impacts from human activities, to the economy is generally advocated. But the non-availability of actual monetary values of impacts, hinders its use in practical terms. Another problem is the poor understanding of what is available, and the very different values it...

Cover -- Half Title -- Series Information -- Title Page -- Copyright Page -- Table of contents -- Figures -- Tables -- Acknowledgements -- Abbreviations -- 1 Introduction -- Background -- Sustainable development and the role of SAIs -- Limited literature on environmental performance auditing --...

Introduction -- Environmental performance auditing -- Global trends in environmental performance auditing -- Current practices in environmental performance auditing -- Environmental performance auditing in three countries -- Challenges and barriers -- Perspectives and prospects -- Appendix: A...

Jana Brauweiler, Anke Zenker-Hoffmann sowie Markus Will erläutern in der 2., vollständig überarbeiteten und aktualisierten Auflage dieses essentials die Normanforderungen der ISO 14001:2015 - durch die Anpassung an die High Level Structure (HLS) für Managementsysteme umfasst diese nicht nur...

This article addresses the mediating effect of corruption on the influence of stringency of environmental regulation on firms' voluntary environmental performance. Using panel data from adoption of the EU Eco-Management and Audit Scheme (EMAS) across European Union countries from 1995 to 2011,...

This paper shows ability to use ecological and economic indicators that confirm objectivity and credibility of an environmental audit. It has been suggested basic calculations of indicators of ecological and economic processes that enables environmental auditor to determine and assess the...

Ziel des Papiers ist es, einige grundlegende professionssoziologische Konzepte in die Debatte über Global Governance einzuführen. Zu den wichtigsten Governance-Mechanismen zählen nicht nur Hierarchien, Märkte und Netzwerke, auch professionsorientierte Institutionen spielen eine wichtige...

The destructive impact of antropic activities can no longer be ignored and all the human activities – from industry to domestic household - must impose a friendly behavior in relation to the environment. The environmental protection is an esential part of the enlarged reproduction and modern...

It is grounded the influence of ecological audits to investment attractiveness of agricultural enterprises that caused necessity to improve environmental management system.

Previous studies on companies listed on the Bucharest Stock Exchange (BSE) revealed that most of these entities do not meet the new corporate governance requirements about independent directors, Audit Committee members and the general recommendations of transparency. Companies that apply a lower...

The aim of the present research paper is to investigate the corporate environmental responsibility (CER) in Romania, by taking into account a series of 24 relevant best practices examples in the field. First part of the paper analyses the concept of CER in close relationship with corporate...

В работе построена оптимальная стратегия экологического аудита в условиях, когда фирмы могут уклоняться от уплаты налоговых платежей за вредные выбросы....

The purpose of this article is to present certain aspects regarding environmental auditand how it is perceived by the accounting profession, especially by financial auditors. The mainobjectives taken into account when writing the article was to define the concept of environmental audit,to...

"EHS auditing has been around since the mid-1970s, when the Securities and Exchange Commission launched enforcement actions against three U.S. Fortune 500 companies that the Commission believed were misleading their shareholders about environmental liabilities. Since then they profession has...