The contribution of the Eco‐Management and Audit Scheme to the environmental performance of manufacturing organisations
研究了生态管理与审计计划对意大利制造企业环境绩效的影响，发现部分企业环境绩效略有下降而经济绩效提升，两者无相关性，且约60%的企业未完全符合标准要求。
Abstract Environmental management systems' effects on organisations' environmental performance are still an open issue. This study assesses the contribution of the Eco‐Management and Audit Scheme (EMAS) to corporate environmental performance. The study also investigates the correlation between the environmental and economic performance of organisations. Environmental indicators were collected from 268 environmental statements of Italian manufacturing firms, while economic indicators were obtained from the Orbis database. After analysing around 5000 indicators, the results indicated a slight deterioration in some organisations' environmental performance and an improvement in the economic performance. No correlation was found between environmental and economic performance. Moreover, around 60% of the organisations are not fully compliant with the standard requirements linked to the environmental statements. The results question the positive effects of environmental management systems on environmental performance.