IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v34y2009i2p170-187.html
   My bibliography  Save this article

Perceived stakeholder influences and organizations' use of environmental audits

Author

Listed:
  • Darnall, Nicole
  • Seol, Inshik
  • Sarkis, Joseph

Abstract

While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This study draws on stakeholder theory to explore organizations' use of different types of environmental audits. It uses international manufacturing data to show that significant variations in the use of environmental audits are associated with differences in stakeholder influences, and that a more nuanced treatment is needed when evaluating these audits.

Suggested Citation

  • Darnall, Nicole & Seol, Inshik & Sarkis, Joseph, 2009. "Perceived stakeholder influences and organizations' use of environmental audits," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 170-187, February.
    • Handle: RePEc:eee:aosoci:v:34:y:2009:i:2:p:170-187
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(08)00063-9
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    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. Magali Delmas & Arturo Keller, 2005. "Free riding in voluntary environmental programs: The case of the U.S. EPA WasteWise program," Policy Sciences, Springer;Society of Policy Sciences, vol. 38(2), pages 91-106, September.
    2. P. De Moor & I. De Beelde, 2005. "Environmental Auditing and the Role of the Accountancy Profession: A Literature Review," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/303, Ghent University, Faculty of Economics and Business Administration.
    3. Joseph Hilbe, 1993. "Generalized linear models," Stata Technical Bulletin, StataCorp LP, vol. 2(11).
    4. Handfield, Robert & Walton, Steven V. & Sroufe, Robert & Melnyk, Steven A., 2002. "Applying environmental criteria to supplier assessment: A study in the application of the Analytical Hierarchy Process," European Journal of Operational Research, Elsevier, vol. 141(1), pages 70-87, August.
    5. Darnall, Nicole & Henriques, Irene & Sadorsky, Perry, 2008. "Do environmental management systems improve business performance in an international setting?," Journal of International Management, Elsevier, vol. 14(4), pages 364-376, December.
    6. Stephen Fineman & Ken Clarke, 1996. "Green Stakeholders: Industry Interpretations And Response," Journal of Management Studies, Wiley Blackwell, vol. 33(6), pages 715-730, November.
    7. Charles J. Corbett & María J. Montes-Sancho & David A. Kirsch, 2005. "The Financial Impact of ISO 9000 Certification in the United States: An Empirical Analysis," Management Science, INFORMS, vol. 51(7), pages 1046-1059, July.
    8. Sanjay Sharma & Irene Henriques, 2005. "Stakeholder influences on sustainability practices in the Canadian forest products industry," Strategic Management Journal, Wiley Blackwell, vol. 26(2), pages 159-180, February.
    9. Aris Solomon, 2000. "Could Corporate Environmental Reporting Shadow Financial Reporting?," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 30-55, March.
    10. Madhu Khanna & William Rose Q. Anton, 2002. "Corporate Environmental Management: Regulatory and Market-Based Incentives," Land Economics, University of Wisconsin Press, vol. 78(4), pages 539-558.
    11. Paul W. Miller & Paul A. Volker, 1985. "On the Determination of Occupational Attainment and Mobility," Journal of Human Resources, University of Wisconsin Press, vol. 20(2), pages 197-213.
    12. Henriques, Irene & Sadorsky, Perry, 1996. "The Determinants of an Environmentally Responsive Firm: An Empirical Approach," Journal of Environmental Economics and Management, Elsevier, vol. 30(3), pages 381-395, May.
    13. Pfaff, Alexander S P & Sanchirico, Chris William, 2000. "Environmental Self-Auditing: Setting the Proper Incentives for Discovery and Correction of Environmental Harm," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 16(1), pages 189-208, April.
    14. Nick Johnstone (ed.), 2007. "Environmental Policy and Corporate Behaviour," Books, Edward Elgar Publishing, number 12551.
    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. Nicole Darnall & Irene Henriques & Perry Sadorsky, 2010. "Adopting Proactive Environmental Strategy: The Influence of Stakeholders and Firm Size," Journal of Management Studies, Wiley Blackwell, vol. 47(6), pages 1072-1094, September.
    2. Elisa Alt & Emilio Díez-de-Castro & Francisco Lloréns-Montes, 2015. "Linking Employee Stakeholders to Environmental Performance: The Role of Proactive Environmental Strategies and Shared Vision," Journal of Business Ethics, Springer, vol. 128(1), pages 167-181, April.
    3. Darnall, Nicole & Henriques, Irene & Sadorsky, Perry, 2008. "Do environmental management systems improve business performance in an international setting?," Journal of International Management, Elsevier, vol. 14(4), pages 364-376, December.
    4. Vera Ferrón Vílchez & Nicole Darnall, 2016. "Two are Better Than One: The Link Between Management Systems and Business Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 25(4), pages 221-240, May.
    5. Runhui Lin & Yuan Gui & Zaiyang Xie & Lu Liu, 2019. "Green Governance and International Business Strategies of Emerging Economies’ Multinational Enterprises: A Multiple-Case Study of Chinese Firms in Pollution-Intensive Industries," Sustainability, MDPI, vol. 11(4), pages 1-32, February.
    6. Runa Sarkar, 2008. "Public policy and corporate environmental behaviour: a broader view," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(5), pages 281-297, September.
    7. Juliane Peters & Ana Simaens, 2020. "Integrating Sustainability into Corporate Strategy: A Case Study of the Textile and Clothing Industry," Sustainability, MDPI, vol. 12(15), pages 1-35, July.
    8. Jinhua Cui & Hoje Jo & Manuel Velasquez, 2015. "The Influence of Christian Religiosity on Managerial Decisions Concerning the Environment," Journal of Business Ethics, Springer, vol. 132(1), pages 203-231, November.
    9. Frondel, Manuel & Krätschell, Karoline & Zwick, Lina, 2018. "Environmental management systems: Does certification pay?," Economic Analysis and Policy, Elsevier, vol. 59(C), pages 14-24.
    10. Lyton Chithambo & Venancio Tauringana & Ishmael Tingbani & Laura Achiro, 2022. "Stakeholder pressure and greenhouses gas voluntary disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 159-172, January.
    11. Qi Guoyou & Zeng Saixing & Tam Chiming & Yin Haitao & Zou Hailiang, 2013. "Stakeholders' Influences on Corporate Green Innovation Strategy: A Case Study of Manufacturing Firms in China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(1), pages 1-14, January.
    12. James Cordeiro & Manish Tewari, 2015. "Firm Characteristics, Industry Context, and Investor Reactions to Environmental CSR: A Stakeholder Theory Approach," Journal of Business Ethics, Springer, vol. 130(4), pages 833-849, September.
    13. Frank‐Martin Belz & Birte Schmidt‐Riediger, 2010. "Marketing strategies in the age of sustainable development: Evidence from the food industry," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 401-416, November.
    14. repec:zbw:rwirep:0519 is not listed on IDEAS
    15. Luo, Le & Tang, Qingliang, 2016. "Determinants of the Quality of Corporate Carbon Management Systems: An International Study," The International Journal of Accounting, Elsevier, vol. 51(2), pages 275-305.
    16. Manuel Frondel & Karoline Krätschell & Lina Zwick, 2014. "Environmental Management Systems – Does Certification Pay?," Ruhr Economic Papers 0519, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
    17. Nicole Darnall & G. Jason Jolley & Robert Handfield, 2008. "Environmental management systems and green supply chain management: complements for sustainability?," Business Strategy and the Environment, Wiley Blackwell, vol. 17(1), pages 30-45, January.
    18. Kent Walker & Na Ni & Weidong Huo, 2014. "Is the Red Dragon Green? An Examination of the Antecedents and Consequences of Environmental Proactivity in China," Journal of Business Ethics, Springer, vol. 125(1), pages 27-43, November.
    19. Harrington, Donna Ramirez, 2012. "Two-stage adoption of different types of pollution prevention (P2) activities," Resource and Energy Economics, Elsevier, vol. 34(3), pages 349-373.
    20. Norifumi Kawai & Roger Strange & Antonella Zucchella, 2016. "Stakeholder Pressures, EMS Implementation, and Green Innovation in MNC Overseas Subsidiaries," DEM Working Papers Series 121, University of Pavia, Department of Economics and Management.
    21. Quang Le Van & Thanh Viet Nguyen & Manh Hung Nguyen, 2019. "Sustainable development and environmental policy: The engagement of stakeholders in green products in Vietnam," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 675-687, July.

    More about this item

    Statistics

    Access and download statistics

    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:eee:aosoci:v:34:y:2009:i:2:p:170-187. 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: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    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.