Environmental management systems (EMS) first appeared in North America in the 1970s and are now widely used by commercial companies and other organisations in all parts of the developed world. Although various systems exist, the most important are ISO 14001 and the European Union's EMAS. This...

In May 2004 the European Union expanded. Although most of the new member states have serious environmental problems, all are required to accept EU environmental legislation and standards. This article outlines and compares the main environmental policy instruments available to the governments of...

Purpose – This paper sets out to document a review of environmental collaborations in the Australian building and construction industry and to identify a number of motivations that appear to drive particular environmental groups and building and construction companies to collaborate on...

Purpose – The purpose of this paper is to examine the association between corporate environmental disclosure (CED) and earnings management (EM) and the impact of corporate governance (CG) mechanisms on that association. Design/methodology/approach – The paper uses performance‐matched...

Purpose – The purpose of this paper is to investigate insights into current practices in auditing “environmental matters” in accordance with Audit Guidance Statement 1010: The Consideration of Environmental Matters in the Audit of Financial Reports, which was introduced by the New Zealand...

Purpose – The primary purpose of the research was to determine whether automotive manufacturers integrate multiple manufacturing initiatives and whether performance measures were impacted directly by these initiatives. Design/methodology/approach – A mail survey questionnaire was used to...

Purpose – Given the significant proliferation of golf courses in recent years, with around 6,500 in Europe alone, and the impact of their exploitation on the environment, it would be interesting for those responsible for golf courses to have an easy‐to‐use tool that contributes to the...

Purpose – The purpose of this paper is to investigate the trend and effect of environmentally friendly manufacturing on the financial performance of companies in the European automotive and pharmaceutical industries. Specific attention was given to resource utilization....

Purpose – The domestic institutional context has emerged as a key determinant of firms' environmental disclosure, but studies have hardly addressed the extent to which exposure to foreign institutional contexts plays a role in the occurrence and contents of non‐financial disclosure, which...

Purpose – The purpose of this paper is to analyze the forces that prompted a Finnish food manufacturing company to implement environmental management system (EMS) and performance management system (PMS). The paper also aims to describe how and why environmental issues were integrated onto a...