David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 68 (4):393 - 408 (2006)
The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems.
|Keywords||accounting information systems case study research environmental accounting environmental awareness environmental communication environmental management innovative strategy|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
Richard John Fairchild (2008). The Manufacturing Sector's Environmental Motives: A Game-Theoretic Analysis. [REVIEW] Journal of Business Ethics 79 (3):333 - 344.
Similar books and articles
Robin W. Roberts (2010). Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research. [REVIEW] Journal of Business Ethics 97 (4):651 - 665.
Fred Dyke (2005). Teaching Ethical Analysis in Environmental Management Decisions: A Process-Oriented Approach. Science and Engineering Ethics 11 (4):659-669.
Antonio Argandoña (2004). On Ethical, Social and Environmental Management Systems. Journal of Business Ethics 51 (1):41-52.
Iča Rojšek (2001). From Red to Green: Towards the Environmental Management in the Country in Transition. [REVIEW] Journal of Business Ethics 33 (1):37 - 50.
Runa Sarkar (2005). Environmental Initiatives at Tata Steel. International Corporate Responsibility Series 2:191-215.
Denis Cormier, Irene M. Gordon & Michel Magnan (2004). Corporate Environmental Disclosure: Contrasting Management's Perceptions with Reality. [REVIEW] Journal of Business Ethics 49 (2):143-165.
Lorraine M. Uhlaner, Marta M. Berent-Braun, Ronald J. M. Jeurissen & Gerrit Wit (2012). Beyond Size: Predicting Engagement in Environmental Management Practices of Dutch SMEs. [REVIEW] Journal of Business Ethics 109 (4):411-429.
David L. Gadenne, Jessica Kennedy & Catherine McKeiver (2009). An Empirical Study of Environmental Awareness and Practices in Smes. Journal of Business Ethics 84 (1):45 - 63.
Cheng-Li Huang & Fan-Hua Kung (2010). Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence From Taiwan. [REVIEW] Journal of Business Ethics 96 (3):435 - 451.
Anita Jose & Shang-Mei Lee (2007). Environmental Reporting of Global Corporations: A Content Analysis Based on Website Disclosures. [REVIEW] Journal of Business Ethics 72 (4):307 - 321.
Added to index2009-01-28
Total downloads43 ( #97,131 of 1,907,067 )
Recent downloads (6 months)5 ( #162,115 of 1,907,067 )
How can I increase my downloads?