The Impact Of External Environment, Stakeholders
Analyse sectorielle : The Impact Of External Environment, Stakeholders. Recherche parmi 297 000+ dissertationsPar khemiri_i • 14 Avril 2015 • Analyse sectorielle • 360 Mots (2 Pages) • 770 Vues
The impact of external environment, stakeholders’
pressures and environmental strategy on
environmental management control systems
Sophie Marquet-Pondevillea, Valérie Swaenb, Yves De Rongéb
a FUNDP - University of Namur, Faculté des Sciences économiques, sociales et de gestion, Rempart
de la Vierge 8, 5000 Namur, Belgium
bUniversité catholique de Louvain, IAG-Louvain School of Management, Place des Doyens 1, 1348
Louvain-la-Neuve, Belgium
Abstract
Our research aims at answering two major questions: (1) what are the
environmental management control systems that a manufacturing company can
develop and implement to follow up its environmental objectives? and (2) to what
extent some contextual and strategic factors influence the development and
implementation of these environmental management control systems? We present the
results of a survey of 256 manufacturing companies and their contemporary practices
with respect to environmental management. This survey has been analyzed using
PLS-graph.
Keywords
Environmental information system; formal environmental management control
systems; informal environmental management control systems; environmental
strategy; stakeholders’ pressures; environmental uncertainty; survey; PLS-approach.
2
Introduction
Corporate environmental responsibility is today both a high profile notion
perceived as strategic in the business world and a prominent concept in academia.
The diffusion of environmental practices among corporations is notably due to the
traditional activity of pressures groups (Brammer & Milligton, 2003) but also to the
emergence of the ‘markets for virtues’, such as socially responsible investment, that
creates an effective commercial incentive to adopt environmental policies (Vogel,
2005). A growing number of companies are also recognizing the importance of
environmental threats such as the climatic change due to the warming of the earth’s
atmosphere and are developing strategies and programs to create products and
production processes more environmentally friendly. For instance, in recent years,
General Electric launched its environmental framework, started a Greenhouse Gas
Inventory and audited the Environment,
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