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Stakeholders expectations of an environmental management system: some exploratory research

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  • Jan Jaap Bouma
  • Nancy Kamp-Roelands

Abstract

This paper emanates from a larger research project (see Kamp-Roelands and Bouma, 1998) which has a practical focus. This research project seeks to start the process of exploring how environmental management information systems could be designed such that they better satisfy the needs of those using the information which emerges from these systems. In order to develop this work it was necessary to first generate some information about the internal and external stakeholder needs with respect to environmental information. This task has been tackled in the context of a single site of a multinational company. For this site a range of stakeholders were identified and questioned in some detail about, inter alia, their expectations of what an environmental management system (hereafter EMS) could achieve, their motives for using environmental information, how important they viewed various pieces of information to be and their views on quality of information issues. This paper presents the data gathered from this part of the larger project and seeks to determine if there are particular aspects which should be taken into account in EMS design and whether or not internal and external stakeholders are different from each other in their expectations about EMSs. Finally, some tentative concluding remarks are made on the implications of this work for the further investigation of the EMSs.

Suggested Citation

  • Jan Jaap Bouma & Nancy Kamp-Roelands, 2000. "Stakeholders expectations of an environmental management system: some exploratory research," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 131-144.
    • Handle: RePEc:taf:euract:v:9:y:2000:i:1:p:131-144
    DOI: 10.1080/096381800407987
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    Cited by:

    1. Kaveh Asiaei & Nick Bontis & Raziye Alizadeh & Mehdi Yaghoubi, 2022. "Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 76-93, January.
    2. Cerdà, A. & Rodrigo-Comino, J. & Giménez-Morera, A. & Novara, A. & Pulido, M. & Kapović-Solomun, M. & Keesstra, S.D., 2018. "Policies can help to apply successful strategies to control soil and water losses. The case of chipped pruned branches (CPB) in Mediterranean citrus plantations," Land Use Policy, Elsevier, vol. 75(C), pages 734-745.
    3. Burnett, Royce D. & Hansen, Don R., 2008. "Ecoefficiency: Defining a role for environmental cost management," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 551-581, August.
    4. Mark Cordano & R. Marshall & Murray Silverman, 2010. "How do Small and Medium Enterprises Go “Green”? A Study of Environmental Management Programs in the U.S. Wine Industry," Journal of Business Ethics, Springer, vol. 92(3), pages 463-478, March.
    5. Marshall, R. Scott & Akoorie, Michèle E.M. & Hamann, Ralph & Sinha, Paresha, 2010. "Environmental practices in the wine industry: An empirical application of the theory of reasoned action and stakeholder theory in the United States and New Zealand," Journal of World Business, Elsevier, vol. 45(4), pages 405-414, October.
    6. Teresa Eugénio & Isabel Costa Lourenço & Ana Isabel Morais, 2010. "Recent developments in social and environmental accounting research," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(2), pages 286-305, June.
    7. David Collison & Nathan Lorraine & David Power, 2003. "An exploration of corporate attitudes to the significance of environmental information for stakeholders," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 10(4), pages 199-211, December.

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