作者: David Morrow , Dennis Rondinelli
DOI: 10.1016/S0263-2373(02)00026-9
关键词: Audit 、 Eco-Management and Audit Scheme 、 Multinational corporation 、 Environmental management system 、 Business 、 International standard 、 Accounting
摘要: Abstract Multinational and domestic corporations around the world are adopting environmental management systems (EMS) certifying them by international standards. ISO 14001 is becoming dominant standard for assessing processes in Europe many firms also registering their EMS according to Eco-Management Audit Scheme (EMAS). Yet, relatively few studies have explored motivations of even fewer examined results or impacts on companies that do so. The empirical analyses case been done corporate provide insights into primarily large multinational United States Europe. We compare these findings with those five in-depth smaller energy gas Germany.