IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v20y2007i3p403-422.html
   My bibliography  Save this article

Environmental management systems as an embedding mechanism: a research note

Author

Listed:
  • Esther Albelda Pérez
  • Carmen Correa Ruiz
  • Francisco Carrasco Fenech

Abstract

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 paper analyses the aspects of the European Community's Eco‐Management and Audit Scheme (EMAS), an environmental management system (EMS), that act as catalysts for change through the development of intangible assets that improve environmental performance. Evidence is collected from semi‐structured interviews with environmental managers and management accountants from ten Spanish EMAS registered sites. Findings - The embedding mechanisms of EMAS are considered. From the analysis, six valuable intangible assets for improving environmental performance were identified: awareness of employees; environmental knowledge, skills and expertise of employees; the commitment of managers; cross‐functional coordination; the integration of environmental issues in strategic planning process; and, the use of management accounting practices. These intangible assets were used to define three levels of environmental embeddedness: primary, visible, and advanced. Practical implications - This paper provides insights into the interface between environmental management systems and management accounting and the implications of this for organisational change and environmental performance. Originality/value - This paper contributes to fieldwork research within the environmental accounting literature by engaging with organisations in addressing the question of how EMAS improves environmental performance. Furthermore, it demonstrates that involvement primarily of internal, but also external, participants enhances further development of EMAS.

Suggested Citation

  • Esther Albelda Pérez & Carmen Correa Ruiz & Francisco Carrasco Fenech, 2007. "Environmental management systems as an embedding mechanism: a research note," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 403-422, June.
    • Handle: RePEc:eme:aaajpp:v:20:y:2007:i:3:p:403-422
    DOI: 10.1108/09513570710748562
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570710748562/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570710748562/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09513570710748562?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Roger L Burritt, 2004. "Environmental management accounting: roadblocks on the way to the green and pleasant land," Business Strategy and the Environment, Wiley Blackwell, vol. 13(1), pages 13-32, January.
    2. Sandra Rothenberg, 2003. "Knowledge Content and Worker Participation in Environmental Management at NUMMI," Journal of Management Studies, Wiley Blackwell, vol. 40(7), pages 1783-1802, November.
    3. Matteo Bartolomeo & Martin Bennett & Jan Jaap Bouma & Peter Heydkamp & Peter James & Teun Wolters, 2000. "Environmental management accounting in Europe: current practice and future potential," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 31-52.
    4. David Owen & Tracey Swift & Christopher Humphrey & Mary Bowerman, 2000. "The new social audits: accountability, managerial capture or the agenda of social champions?," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 81-98.
    5. Larrinaga González, Carlos & Carrasco Fenech, Francisco & Correa Ruiz, Carmen & Caro González, Francisco Javier & Páez Sandubete, José María, 1999. "The role of environmental accounting in international change: an exploration of Spanish companies," DEE - Working Papers. Business Economics. WB 6434, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    6. David L. Owen & Tracey Swift & Karen Hunt, 2001. "Questioning the Role of Stakeholder Engagement in Social and Ethical Accounting, Auditing and Reporting," Accounting Forum, Taylor & Francis Journals, vol. 25(3), pages 264-282, September.
    7. Carol Adams & George Harte, 2000. "Making Discrimination Visible: the Potential for Social Accounting," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 56-79, March.
    8. Llewellyn, Sue, 1998. "Boundary work: Costing and caring in the social services," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 23-47, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
    2. Crawford Spence, 2007. "Social and environmental reporting and hegemonic discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 855-882, October.
    3. O'Dwyer, Brendan, 2005. "The construction of a social account: a case study in an overseas aid agency," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 279-296, April.
    4. Colin Dey, 2007. "Social accounting at Traidcraft plc," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 423-445, June.
    5. Rowbottom, N. & Lymer, A., 2009. "Exploring the use of online corporate sustainability information," Accounting forum, Elsevier, vol. 33(2), pages 176-186.
    6. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 118-143, January.
    7. Teresa Eugénio & Isabel Costa Lourenço & Ana Isabel Morais, 2010. "Recent developments in social and environmental accounting research," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(2), pages 286-305, June.
    8. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    9. Max Baker, 2010. "Re‐conceiving managerial capture," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 847-867, September.
    10. Ataur Belal & Robin Roberts, 2010. "Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh," Journal of Business Ethics, Springer, vol. 97(2), pages 311-324, December.
    11. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    12. Thomas Johansen, 2008. "Employees and the Operation of Accountability," Journal of Business Ethics, Springer, vol. 83(2), pages 247-263, December.
    13. Annachiara Longoni & Raffaella Cagliano, 2018. "Sustainable Innovativeness and the Triple Bottom Line: The Role of Organizational Time Perspective," Journal of Business Ethics, Springer, vol. 151(4), pages 1097-1120, September.
    14. Henri Olivier, 2000. "Challenges facing the accountancy profession," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 603-624.
    15. Judy Brown & Michael Fraser, 2006. "Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape," Business Strategy and the Environment, Wiley Blackwell, vol. 15(2), pages 103-117, March.
    16. Michelle Greenwood & Ken Kamoche, 2013. "Social accounting as stakeholder knowledge appropriation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 723-743, August.
    17. Harry Buren & Michelle Greenwood, 2008. "Enhancing Employee Voice: Are Voluntary Employer–Employee Partnerships Enough?," Journal of Business Ethics, Springer, vol. 81(1), pages 209-221, August.
    18. Belal, Ataur Rahman & Cooper, Stuart, 2011. "The absence of corporate social responsibility reporting in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 654-667.
    19. Kuruppu, Sanjaya & Milne, Markus J., 2010. "Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured environmental disclosures," Accounting forum, Elsevier, vol. 34(1), pages 1-19.
    20. Michelle Greenwood, 2007. "Stakeholder Engagement: Beyond the Myth of Corporate Responsibility," Journal of Business Ethics, Springer, vol. 74(4), pages 315-327, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:20:y:2007:i:3:p:403-422. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.