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Identificación de perfiles ambientales en la Pyme a través de la auditoría ambiental

Author

Listed:
  • Denegri de Dios Fabiola Maribel

    (Universidad Autónoma de Baja California)

  • Peña Salmón César Ángel

    (Universidad Autónoma de Baja California)

Abstract

Small and medium enterprises (SMEs) have been considered as a secondary target group of pollution control policies in Mexico. Although their individual environmental impact may be small, their aggregate impact can cause serious problems for people and the environment. Recently, environmental self-regulation programs for SMEs have been implemented in Mexico, with the use of environmental auditing as a main tool. This work aims to identify pollution profiles and environmental compliance profiles of SMEs that participated in the Environmental Self Regulation Program, in Mexicali, B.C., Mexico. Data were obtained of sixty environmental audit reports of SMEs participants in the program during 2005 and 2006. The results show that three of the industrial branches that participated in the program reached the highest pollution profiles with an almost null environmental compliance profile.

Suggested Citation

  • Denegri de Dios Fabiola Maribel & Peña Salmón César Ángel, 2011. "Identificación de perfiles ambientales en la Pyme a través de la auditoría ambiental," Contaduría y Administración, Accounting and Management, vol. 56(3), pages 195-215, septiembr.
    • Handle: RePEc:nax:conyad:v:56:y:2011:i:3:p:195-215
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