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
Repository Citation
Darnall, Nicole; Seol, Inshik; and Sarkis, Joseph, "Perceived stakeholder influences and organizations' use of environmental audits" (2009). School of Business. 118.
https://commons.clarku.edu/faculty_school_of_management/118