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...

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.

1. Introduction -- 2.U.S. EH & S Regulatory Trends in 2015: How They Affect EH & S Audit Programs -- 3. Measuring the Success of an EH & S Audit Program: What Are the Best Metrics? -- 4. EH & S Audits: Have We Lost Our Way? -- 5. Where Have You Gone, Ernest Hemingway? Tips on Writing Exceptional...

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...

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...

We develop an economic model of "greenwash," in which a firm strategically discloses environmental information and a non-governmental organization (NGO) may audit and penalize the firm for failing to fully disclose its environmental impacts. We identify conditions under which NGO punishment of...