Perceived stakeholder influences and organizations' use of environmental audits

Document Type

Article

Abstract

While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This study draws on stakeholder theory to explore organizations' use of different types of environmental audits. It uses international manufacturing data to show that significant variations in the use of environmental audits are associated with differences in stakeholder influences, and that a more nuanced treatment is needed when evaluating these audits. © 2008 Elsevier Ltd. All rights reserved.

Publication Title

Accounting, Organizations and Society

Publication Date

2009

Volume

34

Issue

2

First Page

170

Last Page

187

ISSN

0361-3682

DOI

10.1016/j.aos.2008.07.002

Keywords

stakeholder theroy, sustainability, environmental management systems, eco-management and audit scheme

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