Perceived stakeholder influences and organizations' use of environmental audits

Accounting, Organizations and Society

Volumn 34, Issue 2, 2009, Pages 170-187

  Darnall, Nicole ^a   Seol, Inshik ^b   Sarkis, Joseph ^b  

^a GEORGE MASON UNIVERSITY   (United States)

^b CLARK UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 58249093257     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2008.07.002     Document Type: Article

References (79)

1. Aldrich J., and Nelson F. Linear probability, logit and probit models (1984), Sage, Beverly Hills, CA
2. Altman B.W. Transformed corporate community relations: A management tool for achieving corporate citizenship. Business and Society Review 102 (1999) 43-51
3. Álvarez G.M.J., Burgos J.J., and Céspedes L.J.J. An analysis of environmental management, organizational context and performance of Spanish hotels. Omega 29 (2001) 457-471
4. Bansal P., and Hunter T. Strategic explanations for the early adoption of ISO 14001. Journal of Business Ethics (2003) 289-299
5. Berman S.L., Wicks A.C., Kotha S., and Jones T.M. Does stakeholder orientation matter? The relationship between stakeholder management models and firm financial performance. The Academy of Management Journal 42 (1999) 488-506
6. Bowen F.E. Does size matter? Organisational slack and visibility as alternative explanations for environmental responsiveness. Business and Society 41 (2002) 118-124
7. Christmann P. Effects of 'best practices' of environmental management on cost competitiveness: The role of complementary assets. Academy of Management Journal 43 (2000) 663-880
8. Corbett C., Montes-Sancho M., and Kirsch D. The financial impact of ISO 9000 certification in the United States: An empirical analysis. Management Science 51 (2005) 1046-1059
9. Cordano M., and Frieze I.H. Pollution reduction preferences of US environmental managers: Applying Ajzen's theory of planned behavior. Academy of Management Journal 43 (2000) 627-641
10. Cox A. Power, value and supply chain management. Supply Chain Management: An International Journal 4 (1999) 167-175
11. Daily B.F., and Huang S.-C. Achieving sustainability through attention to human resource factors in environmental management. International Journal of Operations and Production Management 21 (2001) 1539-1552
12. Darnall N., and Edwards Jr. D. Predicting the cost of environmental management system adoption: The role of capabilities, resources and ownership structure. Strategic Management Journal 27 (2006) 301-320
13. Darnall, N., Gallagher, D. R., & Andrews, R. N. L. (2001). ISO 14001: Greening management systems. In J. Sarkis, Greener manufacturing and operations: From design to delivery and back (pp. 178-190). Sheffield, UK: Greenleaf Publishing.
14. Darnall N., Henriques I., and Sadorsky P. An international comparison of the factors affecting environmental strategy and performance. In: Rowan M. (Ed). Best Paper Proceedings: Sixty-Third Meeting of the Academy of Management (2005), Academy of Management, Washington, DC B1-B6
15. Darnall N., Henriques I., and Sadorsky P. Do environmental management systems improve business performance in an international setting?. Journal of International Management 14 (2008)
16. Delmas M., and Keller A. Free riding in voluntary environmental programs: The case of the US EPA WasteWise program. Policy Sciences 38 (2005) 91-106
17. de Moor P., and de Beelde I. Environmental auditing and the role of the accountancy profession: A literature review. Environmental Management 36 (2005) 205-218
18. Dittenhofer M. Environmental accounting and auditing. Managerial Auditing Journal 10 (1995) 40-51
19. Donaldson T., and Preston L. The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review 21 (1995) 65-91
20. Egri C.P., and Herman S. Leadership in the North American environmental sector: Values, leadership styles, and contexts of environmental leaders and their organizations. Academy of Management Journal 43 (2000) 571-604
21. Emery A.R.T., and Watson M. Eco-auditing and environmental liability: An international perspective. Managerial Auditing Journal 18 8 (2003) 631-636
22. Etzion D. Research on organizations and the natural environment, 1992-present: A review. Journal of Management 33 (2007) 637-664
23. Fineman S., and Clarke K. Green stakeholders: Industry interpretations and response. Journal of Management Studies 33 (1996) 715-730
24. Freeman R.E. Management: A stakeholder approach (1984), Pitman, Boston, MA
25. Gilbert D. Effective auditing is key to selecting an environmental services partner. Pollution Engineering 31 (1999) 60-62
26. Gould K., Schnaiberg A., and Weinberg A. Local environmental struggle: Citizen activism in the treadmill of production (1996), Cambridge University Press, Cambridge, MA
27. Gray R., and Bebbington J. Accounting for the environment (2001), Sage Publications, Thousand Oaks, CA
28. Greene W.H. Econometric analysis. 3rd ed. (1997), Prentice Hall, New York
29. Green K., Morton B., and New S. Greening organizations: Purchasing, consumption, and innovation. Organization and Environment 13 (2000) 206-225
30. Gunningham N.A., Robert A.K., and Thornton D. Social license and environment protection: Why businesses go beyond compliance. Law and Social Inquiry 29 (2004) 307-341
31. Handfield R., Walton S., Sroufe R., and Melnyk S. Applying environmental criteria to supplier assessment: A study in the application of the analytical hierarchy process. European Journal of Operational Research 141 (2002) 70-87
32. Hanna M.D., Newman W.R., and Johnson P. Linking operational and environmental improvement through employee involvement. International Journal of Operations and Production Management 20 (2000) 148-165
33. Hardin J., and Hilbe J. Generalized linear models and extensions (2001), Stata Press, College Station, TX
34. Henriques I., and Sadorsky P. The determinants of an environmentally responsive firm: An empirical approach. Journal of Environmental Economics and Management 30 (1996) 381-395
35. Henriques I., and Sadorsky P. The relationship between environmental commitment and managerial perceptions of stakeholder importance. The Academy of Management Journal 42 (1999) 89-99
36. Hillary R. Environmental auditing: Concepts, methods and developments. International Journal of Auditing 2 (1998) 71-85
37. Hoffman A. Competitive environmental strategy: A guide to the changing business landscape (2000), Island Press, Washington, DC
38. Holder M., and O'Brien T. Protest and survive, the UK construction safety campaign: A case study of workers' and victims' family action and legal and regulatory inaction on construction health and safety. International Journal of Occupational and Environmental Health 13 (2007) 27-31
39. Humphreys P.K., Wong Y.K., and Chan F.T.S. Integrating environmental criteria into the supplier selection process. Journal of Materials Processing Technology 138 (2003) 349-356
40. International Chamber of Commerce (ICC) (1991). An ICC guide to effective environmental auditing. Paris: ICC Publishing.
41. In: Johnstone N. (Ed). Environmental policy and corporate behaviour (2007), Edward Elgar Publishing, Northampton, MA (In association with Organisation for Economic Co-Operation and Development (OECD))
42. Johnstone N., Serravalle C., Scapecchi P., and Labonne J. Project background, overview of the data and summary results. In: Johnstone N. (Ed). Environmental policy and corporate behaviour (2007), Edward Elgar Publishing, Northampton, MA 1-33 In association with Organisation for Economic Co-Operation and Development (OECD)
43. Karapetrovic S., and Willborn W. Audit system: Concepts and practices. Total Quality Management 12 (2001) 13-28
44. Kennedy P. A guide to econometrics. 3rd ed. (1997), The MIT Press, Cambridge, MA
45. Khanna M., and Anton W.R.Q. Corporate environmental management: Regulatory and market-based incentives. Land Economics 78 (2002) 539-558
46. Kollman K., and Prakash A. Green by choice? Cross-national variations in firms' responses to EMS-based environmental regimes. World Politics 53 (2001) 399-430
47. Konrad A.M., and Linnehan F. Formalized HRM structures: Coordinating equal employment opportunity or concealing organizational practices?. Academy of Management Journal 38 (1995) 787-820
48. Lamming R.C., and Hampson J.P. The environment as a supply chain issue. British Journal of Management 7 (1996) S45-S62
49. Long J.S., and Freese J. Regression models for categorical dependent variables using stata (2001), Stata Press, College Station, TX
50. Maltby J. Environmental audit: Theory and practices. Managerial Auditing Journal 10 (1995) 15-26
51. Melnyk S.A., Sroufe R.P., and Calantone R.L. Assessing the impact of environmental management systems on corporate and environmental performance. Journal of Operations Management 21 (2003) 329-351
52. Miller P.W., and Volker P.A. On the determination of occupational attainment and mobility. The Journal of Human Resources 20 (1985) 197-213
53. Mitchell R.K., Agle B.R., and Wood D.J. Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review 22 (1997) 853-886
54. Noci G. Designing 'green' vendor rating systems for the assessment of a supplier's environmental performance. European Journal of Purchasing and Supply Management 3 (1997) 103-114
55. Nunnally J.C. Psychometric theory. 2nd ed. (1978), McGraw-Hill, New York
56. O'Dwyer B. The legitimacy of accountants' participation in social and ethical accounting, auditing and reporting. Business Ethics, A European Review 10 (2001) 27-39
57. Parker L. Social and environmental accountability research: A view from the commentary box. Accounting, Auditing and Accountability Journal 18 (2005) 842-860
58. Peglau R. ISO 14001 certification of the world (2005), Federal Environmental Agency, Berlin
59. Pfaff A.S.P., and Sanchirico C.W. Environmental self-auditing: Setting the proper incentives for discovery and correction of environmental harm. Journal of Law, Economics and Organization 16 (2000) 189-208
60. Podsakoff P.M., and Organ D.W. Self-reports in organizational research. Journal of Management 12 (1986) 531-544
61. Portney, P. R., & Stavins, R. N. (Eds.). (2000). Public policies for environmental protection. In Resources for the Future. Washington, DC: Resources for the Future.
62. Power M. The audit society: Rituals of verification (1997), Oxford University Press, Oxford
63. Ramus C.A., and Steger U. The roles of supervisory support behaviors and environmental policy in employee 'ecoinitiatives' at leading-edge European companies. Academy of Management Journal 43 (2000) 605-626
64. Sharma S. Managerial interpretations and organizational context as predictors of corporate choice of environmental strategy. Academy of Management Journal 43 (2000) 681-697
65. Sharma S., and Henriques I. Stakeholder influences on sustainability practices in the Canadian forest products industry. Strategic Management Journal 26 (2005) 159-180
66. Solomon A. Could corporate environmental reporting shadow financial reporting?. Accounting Forum 24 (2000) 30-55
67. Stafford, S. L. (2005). Does self-policing help the environment? EPA's audit policy and hazardous waste compliance. Vermont Journal of Environmental Law, 6. .
68. Stanwick P., and Stanwick D. Cut your risks with environmental auditing. The Journal of Corporate Accounting and Finance 12 (2001) 11-14
69. Suchman M. Managing legitimacy: Strategic and institutional approaches. Academy of Management Review 20 (1995) 571-610
70. Tallman S., and Li J. Effect of international diversity and product diversity in the performance of multinational firms. Academy of Management Journal 39 (1996) 179-196
71. Tilley F. Small-firm environmental strategy: The UK experience. Greener Management International 25 (1999) 1-14
72. Tilt C.A. The content and disclosure of Australian corporate environmental policies. Accounting, Auditing and Accountability Journal 14 (2001) 190-212
73. US Environmental Protection Agency (USEPA). (1986). Environmental auditing policy statement. 51 Federal Register 25003, 25006. Washington, DC: USEPA.
74. Waddock S.A., and Graves S.B. Finding the link between stakeholder relations and quality of management. Journal of Investing 6 (1997) 20-24
75. Watson M., and Emery A.R.T. The emerging UK law on the environment and the environmental auditing response. Managerial Auditing Journal 18 (2003) 666-672
76. Wilmshurst T.D., and Frost G.R. Corporate environmental reporting: A test of legitimacy theory. Accounting, Auditing and Accountability Journal 13 (2000) 10-26
77. Zhu Q., and Sarkis J. Relationships between operational practices and performance among early adopters of green supply chain management practices in Chinese manufacturing enterprises. Journal of Operations Management 22 (2004) 265-289
78. Zhu Q., Sarkis J., and Geng Y. Green supply chain management in China: Drivers, practices and performance. International Journal of Operations and Production Management 25 (2005) 449-468
79. Zutshi A., and Sohal A.S. Adoption and maintenance of environmental management systems: Critical success factors. Management of Environmental Quality: An International Journal 15 (2004) 399-419