Empirische Analysen der Berichtspraxis in Umwelterklarungen: Kritischer Vergleich zentraler Ergebnisse. (With English summary.)

In: Zeitschrift fur Betriebswirtschaft, Jg. 71 (2001), S. 121-141
ISSN: 00442372
Zeitschriftenaufsatz / Fach: Wirtschaftswissenschaften
Abstract:
The paper compares five empirical studies which analyse environmental statements pursuant to the eco-management and audit scheme, with the following results: (1) The reporting sites use the implicit and explicit rights of choice allowed by the regulation in a manifold way. Therefore a great diversity of reporting can be found; (2)All in all the empirical findings of the studies are--as was expected--quite similar; (3) More differences were found concerning the interpretations and opinions on these findings, for example concerning the summaries of the figures on the environmental aspects of the site. Also the estimations about the presentations of management systems implemented at the sites and the contents of the environmental programmes vary; and, (4) The studies propose to further develop "standards on orderly environmental reporting," partly they plead for stronger prescriptions for environmental statements. Further research also is needed to improve methods to value the environmental impact resulting from a company's activities or products. Finally, concept, to integrate quality and environmental management systems have to be improved.