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Keywords
Environmental audit, Environmental management strategy, Theory, International standards, Stakeholders
Abstract
Provides findings from a survey of environmental management systems (EMS) auditors at ISO 14001-certified sites of Australian enterprises. Taking a legitimacy theory perspective, this study investigates the way in which enterprises with certified sites are meeting their implied social contract with stakeholders (also termed "relevant publics") on environmental conduct. Investigates whether EMSs, and related environmental audit functions, are being treated as quality assurance tools for the betterment of environmental performance, or as impositions to be complied with so as to maintain the credential of ISO 14001 certification per se. Seeks to throw light on this legitimacy theory issue by providing evidence about management's motivation behind, and strength of support for, the EMS auditing function at ISO 14001-certified sites. Obtains evidence about the objectives for the EMS auditing function, the resources committed to it and the perceived benefits arising from meeting the requirements for certification. Results point consistently to the conclusion that management have emphasised having enough compliance to maintain their site's ISO 14001 certification credential.
Introduction
There is a worldwide debate on the issue of environmental management, stemming from a flow of evidence about ecological degradation caused by economic development. The antagonists point to inadequate legislation and poor corporate management practices. The International Organisation for Standards (ISO), a worldwide body promoting cooperation in intellectual, technological and economic activity, responded to this concern by establishing a technical committee that produced the ISO 14000 series of standards. The underlying objective of the ISO in developing its 14000 series has been to create a framework for systematic, standardised environmental management practices that can encourage a trend towards continuous improvement in environmental performance by enterprises. Public recognition is accorded by the ISO through a certification scheme for those enterprises adopting its ISO 14001 standard. While the 14000 series covers various aspects of environmental management (e.g. ecolabeling, life cycle assessments) only
ISO 14001 features a certification (registration) process. This first standard, the ISO 14001 on establishing, operating and auditing environmental management systems (EMSs) - released with the ISO 14000 series in September 1996 - is the focus of our study.
Certification of enterprises by the ISO opens the opportunity for managements to adopt ISO 14000 standards...