Taylor, Dennis W.; Sulaiman, Maliah; Sheahan, Michael - In: Managerial Auditing Journal 16 (2001) 7, pp. 411-422
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...