环境管理认证与环境绩效:绿化还是漂绿?

Environmental management certification and environmental performance: Greening or greenwashing?

BUSINESS STRATEGY AND THE ENVIRONMENT · 2020
被引 146
人大 A-ABS 3

中文导读

分析了ISO 14001和EMAS等环境管理认证对西班牙企业环境绩效的影响,发现仅48.27%的指标有净改善,质疑了认证的积极效果,对管理者和政策制定者有启示。

Abstract

Abstract This article analyzes the contribution of certifiable environmental management standards—such as ISO 14001 and the Eco‐Management and Audit Scheme (EMAS)—to corporate environmental performance. Based on a content analysis of 414 third‐party‐verified environmental statements from EMAS‐registered Spanish organizations, which included information for around 6,700 detailed indicators, a weak improvement in environmental performance was found. Less than half of the analyzed indicators—namely, 48.27%—revealed a net improvement. Similarly, analysis of the justifications of the registered companies for the lack of improvement points to a rather symbolical adoption of the certification, intended to do only the bare minimum. These findings call into question the prevailing opinion about the positive impact of voluntary certifiable environmental management standards on environmental greening. Implications for managers and public policy makers, as well as for other stakeholders, are discussed.

环境管理企业社会责任环境会计环境经济学公共政策