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...

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...

"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...

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...

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,...

Este documento tiene como propósito describir las posturas teóricas y las divergencias surgidas entre los economistas neoclásicos y de aquellos economistas que hallaron en la física un soporte mucho más consistente para su teorización, al trasladar a su campo de estudios la segunda ley de...

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...

"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...

This book offers research on the economic, social, and environmental objectives essential to the planning and support of future organizations and communities for those interested in designing business models and financial plans with consideration for environmental and social liabilities.

Accountants and auditors have traditionally not been associated with theconservation or environmental movement. However, as providers of information,reports, and assurance on which business and government decision are frequentlybased, they have increasingly been drawn into the environmental...

Using a unique facility-level dataset from Michigan, we examine the effect of environmental auditing on manufacturing facilities’ long-term compliance with U.S. hazardous waste regulations. We also investigate the factors that affect facilities’ decisions to conduct environmental audits and...

Purpose – This paper aims to examine, through a qualitative study, how auditor independence is socially constructed within the network of individuals involved in the realization of ISO 14001 audit engagements – ISO auditors, consultants, and managers of certified companies. The paper...