TY - JOUR
T1 - Perceived stakeholder influences and organizations' use of environmental audits
AU - Darnall, Nicole
AU - Seol, Inshik
AU - Sarkis, Joseph
N1 - Funding Information:
The authors thank the Organization for Economic Co-operation and Development (OECD) Environmental Directorate and the US environmental Protection Agency, Office of Policy, Economics and Innovation, for partial funding of this research. Portions of this research were completed while Joseph Sarkis was a visiting scholar supported by the European Commission’s Erasmus Mundus program at the Central European University and Lund University in their MESPOM program.
PY - 2009/2
Y1 - 2009/2
N2 - 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.
AB - 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.
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U2 - 10.1016/j.aos.2008.07.002
DO - 10.1016/j.aos.2008.07.002
M3 - Article
AN - SCOPUS:58249093257
SN - 0361-3682
VL - 34
SP - 170
EP - 187
JO - Accounting, Organizations and Society
JF - Accounting, Organizations and Society
IS - 2
ER -