The eco-management and audit scheme (EMAS) may be considered as an important instrument for both the ‘sustainable consumption’ and for the ‘production and sustainable industrial policy’ action plans [1]. Its objective is to promote continuous improvements in the environmental performance...

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...

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...

Introduction -- Theoretical consideration of energy audits -- Research on energy balances -- Studies on business aspects of energy eciency measures -- Research on multiple energy audits processing -- Design of an universal data model for energy audits -- Validation of the model with audit data...

"This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as...

Chapter 1: Introduction -- Chapter 2: Utility functions: Consumption -- Chapter 3: Growth in Business -- Chapter 4: Certification of Sustainability -- Chapter 5: Corporate Implementation and Business forms -- Chapter 6: Investment Implementation.

"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...

As environmental protection has become a critical factor in achieving sustainable development, organizational stakeholders are becoming increasingly interested in corporate environmental performance (CEP). Many organizations evaluate their CEP but few academic studies have sought to evaluate it....

In recent years since the widespread adoption of the ISO 14001 international standard and the continuous update of the European EMAS scheme, along with the effects of many other environmental management schemes, environmental management systems (EMSs) have gained increasing acceptance among...

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...

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...

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:...

Managementsysteme nach der High Level Structure -- Anforderungen an Umweltmanagementsysteme nach ISO 14001:2015 -- Kontext der Organisation -- Führung im Umweltmanagementsystem -- Planung und Unterstützung -- Betrieb und Leistungsbewertung -- Kontinuierliche Verbesserung.

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...

In many regulated markets, private, third-party auditors are chosen and paid by the firms that they audit, potentially creating a conflict of interest. This paper reports on a two-year field experiment in the Indian state of Gujarat that sought to curb such a conflict by altering the market...

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.

In many regulated markets, private, third-party auditors are chosen and paid by the firms that they audit, potentially creating a conflict of interest. This paper reports on a two-year field experiment in the Indian state of Gujarat that sought to curb such a conflict by altering the market...

In many regulated markets, private, third-party auditors are chosen and paid by the firms that they audit, potentially creating a conflict of interest. This paper reports on a two-year field experiment in the Indian state of Gujarat that sought to curb such a conflict by altering the market...

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...

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 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...

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