Eco-Management And Audit Scheme Research Articles

EMAS environmental statements as a measuring tool in the transition of industry towards a circular economy

One of the European Commission's main objectives within its Green Deal strategy is to encourage organisations to adopt a circular economy (CE). Although the Eco-Management and Audit Scheme (EMAS) regulation is highlighted as a tool to help firms evaluate, report and improve their advances in this direction, no studies have been found that empirically validate the usefulness of EMAS as a circularity measuring tool. To address this gap, this paper analyses the information reported in the EMAS statements and determines whether it really is useful to be able to measure the level of adoption of the circular model in companies. Content analysis and statistical methods (Kendall rank correlation coefficient and Pearson's Chi-Square Test) are employed to provide empirical evidence from 122 companies. Results show that the information reported in the statements analysed is neither extensive enough nor provided as scalable and comparable quantitative data to be able to consider EMAS as a valid tool to measure and report the progress of companies in the transition towards a more circular model. Outcomes of the study have useful implications for policy makers and companies. Recommendations to regulators centre on establishing specific circular key performance indicators within the EMAS regulation, which would help companies transition towards a CE. Recommendations to managers include using EMAS reporting in a more comprehensive and indicator-focused way, which could help them visualise their current situation more clearly and be able to compare themselves to others more effectively, thus moving towards circularity in a more targeted way.

Effectiveness and Benefits of the Eco-Management and Audit Scheme: Evidence from Polish Organisations

Climate change and environmental pollution are considered to be among the main challenges faced by the modern world. The growth of environmental awareness and the adoption of a pro-environmental approach are considered to be the key megatrends with the greatest impact on the global economy in the upcoming years. According to Eurobarometer, EU citizens are particularly aware of the importance of protecting the environment. Although the negative environmental impact of European industry has improved over the past decades, EU citizens believe that there is further scope in terms of helping companies transition towards adopting more sustainable models. One of the factors contributing to the reduction in negative environmental impact is the participation of enterprises in voluntary programs such as the Environmental Management System (EMS), according to ISO 14001, or the Eco-management and Audit Scheme (EMAS). The whole population of Polish companies registered under the EMAS was included in the study and although the sample size was small, it was a full study, and for that reason allows for the generalisation and conclusion regarding the whole population of EMAS-registered companies in Poland. The results of the study conducted on EMAS-registered organisations in Poland in 2015 suggest that the average effectiveness of the EMAS observed between 2007 and 2014 was 66.4%. The aim of this study was to review the changes in EMAS effectiveness and benefits obtained by participating organisations after five years. The results indicate that the average effectiveness during the period of 2015–2020 increased to 79.1%; nevertheless, registered organisations recognise fewer benefits for participation in the scheme. The study has shown that as EMAS matures in organisations, it becomes more effective. It influences a lot of factors, such as environmental awareness and management commitment, the use of SRDs (including BEMPs), environmental performance indicators for specific sectors, the criteria for the excellence of assessing the level of environmental performance, and the skilful use of indicators in organisations.

An assessment of the EMAS standard in developing an effective environmental strategy: an analysis of certified companies in Italy

PurposeThe study provides an overview of the Eco-Management and Audit Scheme (EMAS) standard and its potential in helping a company to improve its environmental performance. The work aims to investigate a company's perception towards the implementation of the EMAS environmental management system with the benefits and the critical areas derived from it, the overall assessment of the certification and its possible future developments.Design/methodology/approachThe study develops an empirical analysis of Italian EMAS III certified companies, through the administration of a questionnaire to all those Italian companies that were EMAS certified and that provided a valid e-mail address on the EMAS register. Overall, 231 Italian companies took part in the survey.FindingsThe results confirm the heterogeneous effects of an Environmental Management System depending on the company profile and highlight the positive influence of certification on environmental management. It emerges how the EMAS certification is approached more for internal reasons, and therefore gives more internal benefits to companies that implement it. Moreover, the time from which companies have been certified turns out to be a relevant factor for obtaining environmental and organizational benefits connected with EMAS certification.Originality/valueThe recent decrease in EMAS registrations has not been sufficiently studied, leaving unsolved questions for scholars, practitioners and policy-makers. Previous studies used a negativist perspective, identifying the barriers that led to the non-renewal of the certification. The present study aims to focus on the positive factors, which have led still active companies to renew the certification.

The contribution of the Eco‐Management and Audit Scheme to the environmental performance of manufacturing organisations

AbstractEnvironmental management systems' effects on organisations' environmental performance are still an open issue. This study assesses the contribution of the Eco‐Management and Audit Scheme (EMAS) to corporate environmental performance. The study also investigates the correlation between the environmental and economic performance of organisations. Environmental indicators were collected from 268 environmental statements of Italian manufacturing firms, while economic indicators were obtained from the Orbis database. After analysing around 5000 indicators, the results indicated a slight deterioration in some organisations' environmental performance and an improvement in the economic performance. No correlation was found between environmental and economic performance. Moreover, around 60% of the organisations are not fully compliant with the standard requirements linked to the environmental statements. The results question the positive effects of environmental management systems on environmental performance.

Activities undertaken by Polish manufacturing companies to reduce air emissions

The emphasis on the need to balance the relations between the economy and the natural environment has been growing in recent years. For individual enterprises, it means considering the environmental protection issues in their activities and switching to environmentally-friendly business practices. The purpose of this paper is to present the activities undertaken and performed by Polish manufacturing companies participating in the European Union Eco-Management and Audit Scheme (EMAS) to reduce emissions of contaminants to air and an attempt to determine solutions that could serve as good environmental practices in this aspect. The grounds for the assumed research method were the analysis of secondary sources in the form of environmental statements. Environmental statements were downloaded from the EMAS website. The selection of the sample was targeted, the study was complete and included 13 manufacturing companies from Poland participating in EMAS, according to the register as of February 18, 2021. The findings indicate that Polish enterprises most frequently performed activities that involved using or improvement of technologies to reduce air emissions and implementation of monitoring and emissions measurement systems. The implemented or improved technologies mostly focused on limiting hard coal usage and replacing it with other energy sources, e.g., liquid gas, earth gas, or renewable energy sources. Analyzed enterprises also performed activities with the purpose of process containment, improvement of offered products, or reducing transport-related emissions.

Organizations towards the Evaluation of Environmental Management Tools ISO 14001 and EMAS

The purpose of this article is to analyze and compare the benefits of and barriers to the implementation of Environmental Management Systems (EMS)—International Standard ISO 14001 and Eco-Management and Audit Scheme (EMAS)—by organizations. This paper attempts to answer the following research questions: 1. Does the implementation of either ISO 14001 or EMAS bring the same benefits and barriers to organizations? 2. Does the system functioning duration in the company influence internal and external benefits resulting from EMS implementation? 3. Are economic aspects of EMS adoption as important for entrepreneurs as the ecological aspects? This topic is important due to the large disproportions appearing in recent years between the number of companies registered in ISO 14001 and in EMAS, and due to relatively frequent cases of non-renewal of EMAS certifications in recent years. It is crucial because each EMS certified institution has implemented procedures which contribute to better protection of the natural environment. The study was conducted in the form of a survey; questions and answers were specified based on the literature review and the authors’ research. Results indicate that the knowledge-based and organizational problems, as well as the time invested in preparing the documentation, are much more significant than financial problems associated with EMS implementation. Even organizations that previously introduced ISO 14001 still have difficulties with EMAS implementation. The perception of benefits resulting from EMS introduction is related to the system functioning duration in the company. The analysis shows that it is necessary to strengthen economic incentives in order to enable the widest possible dissemination of EMS among companies. Research results can contribute to further simplification and increases in EMS implementation, which may lead to more sustainable development and climate change mitigation, inter alia, due to the improvement in energy efficiency, increased use of renewable energy, and reduction of greenhouse gas emissions.

Measuring the Economic Impact of a Voluntary Sustainable Tourism Certification

This article contributes to the debate about whether the investment in tourism sustainability is economically profitable for firms. Specifically, using cross-sectional analysis, we explore the existence of a causal link between the possession of a voluntary sustainable certification, Eco-Management and Audit Scheme (EMAS), and the increase in the prices of hotel accommodation. For this, the hedonic price method is used. Prior to the hedonic estimation, the propensity score-matching methodology is applied in order to control for self-selection bias. The analysis is carried out for coastal hotels located in the southern area of Tenerife (Canary Islands, Spain) which merits attention as a typical mature sun and beach tourist destination. The study does not reveal any significant effects of sustainable certification on the prices of accommodations, which would appear to explain the low participation of establishments in the program. We conclude by providing some useful insights on measures aimed at improving related policies.

Environmental management certification and environmental performance: Greening or greenwashing?

AbstractThis article analyzes the contribution of certifiable environmental management standards—such as ISO 14001 and the Eco‐Management and Audit Scheme (EMAS)—to corporate environmental performance. Based on a content analysis of 414 third‐party‐verified environmental statements from EMAS‐registered Spanish organizations, which included information for around 6,700 detailed indicators, a weak improvement in environmental performance was found. Less than half of the analyzed indicators—namely, 48.27%—revealed a net improvement. Similarly, analysis of the justifications of the registered companies for the lack of improvement points to a rather symbolical adoption of the certification, intended to do only the bare minimum. These findings call into question the prevailing opinion about the positive impact of voluntary certifiable environmental management standards on environmental greening. Implications for managers and public policy makers, as well as for other stakeholders, are discussed.

The use of eco-efficiency indicators by environmental frontrunner companies

Eco-efficiency is considered as a relevant practice for corporate sustainability as this concept addresses both environmental and economic issues. Similarly, eco-efficient indicators are seen as useful instrument for corporate environmental management. The literature has studied the use of eco-efficient indicators by companies from different sectors of activity but the analysis of the use of eco-efficient indicators by environmental frontrunner companies from diverse sectors of activity has been overlooked. Therefore, the aim of this paper is to contribute to the literature analysing the use of eco-efficient indicators by environmental frontrunner companies. For that purpose the case of companies registered against the Eco-Management and Audit Scheme (EMAS) is analysed, as the adoption of this scheme is associated to environmental frontrunner companies in both practitioner and scholarly literatures. Based on a content analysis of third-party verified environmental statements of 387 EMAS-registered Spanish organizations, a general lack of use of eco-efficient indicators was found. More specifically, the results show that only close to 39% of the 10,337 analysed indicators were calculated with minimum eco-efficiency criteria to measure corporate environmental performance. Implications for managers, public policy makers as well as other stakeholders are discussed.

Who cares?—Stakeholder relevance for voluntary environmental management in hospitals

AbstractThe voluntary implementation of environmental management systems (EMS) according to Eco‐Management and Audit Scheme (EMAS) is a proactive and comprehensive management initiative aiming to improve corporate environmental performance. EMS implementation and connected communication activities are seen as a possibility to strengthen stakeholder relationships. However, EMS development and implementation consumes significant time and financial resources. Therefore, in this empirical study with hospital managers, it is questioned if and to what extent hospital managers perceive stakeholders valuing the implementation of an EMS according to EMAS. The results show that only internal stakeholder pressure from owners and the management board exists. Other stakeholders know little and care less about EMAS, suggesting that they have other priorities and do not see a necessity for hospitals to engage in environmental management efforts. This low stakeholder interest reduces the value of EMAS registration for hospitals and limits future environmental management efforts. This could hinder sustainable development within the healthcare sector.

The EMAS Registration of the Livenza Furniture District in the Province of Pordenone (Italy)

One of the most important manufacturing areas of the Friuli Venezia Giulia region is the territory close to Pordenone, the Livenza furniture district. This industrial district, consisting of industries of wood, wood and cork products, furniture, straw articles, and weave materials, located in 11 municipalities of that area, was the first Italian district to obtain the Eco-Management and Audit Scheme (EMAS) Registration in 2006. Data and information from a questionnaire compiled by more than 100 firms and 11 municipalities of the district were used to draw up the territorial environmental analysis (TEA). For the EMAS registration renewal, obtained in 2016, the TEA was updated by reviewing the methodology of the environmental impact evaluation: the ecological footprint (EF) was compared with the carrying capacity (CC) of that area. The results put in light that the EF was greater than the CC. Several actions for reducing the environmental impacts of the district activities were highlighted.

ISO 14001, EMAS and environmental performance: A meta‐analysis

AbstractThe adoption of voluntary environmental certifications such as ISO 14001 and Eco‐Management and Audit Scheme (EMAS) has gained momentum in the last two decades. The scholarly literature has analyzed in depth the performance implications of the adoption of these certificates. Yet the findings are scattered and inconclusive. This article aims to shed light on this issue by meta‐analyzing the influence of the adoption of voluntary environmental certifications on corporate environmental performance, drawing on a sample of 53 scholarly studies analyzing a total of 182,926 companies. The findings show a positive influence of ISO 14001 and EMAS certifications on corporate environmental performance. A set of underlying moderating effects are also identified, such as a more pronounced positive effect for adoptions based on environmental innovation and for firms with a more mature certification. Implications for scholars, managers, and other stakeholders are discussed.

The Adoption of Environmental Management Systems Based on ISO 14001, EMAS, and Alternative Models for SMEs: A Qualitative Empirical Study

The adoption of environmental management systems (EMSs) based on standards such as ISO 14001 and EMAS (Eco-Management and Audit Scheme) has become very popular and the academic literature has studied the adoption of these standards extensively. However, the variety of ways in which EMSs are adopted and internalized has not been fully analyzed and the few studies that have analyzed this issue have focused on the analysis of the outcomes of just one of the main reference standards for EMSs, namely, ISO 14001. Considering this shortcoming in the literature, this work contributes to the empirical literature on the analysis of the adoption of standards for EMS by analyzing the case of the three main reference models used by organizations: ISO 14001, EMAS, and the alternative models for EMSs. The present work summarizes conclusions of interest for the different stakeholders involved in the adoption of EMSs. Implications for scholars and other stakeholders are discussed. It is recommended that further studies should focus on the analysis of the real effects of the adoption of the main standards for EMSs.

Do voluntary environmental programs reduce emissions? EMAS in the German manufacturing sector

Voluntary environmental management programs for firms are a popular instrument of environmental policy. However, the effectiveness of such programs is ambiguous based on the existing literature. We evaluate the Eco-Management and Audit Scheme (EMAS) introduced in 1995 by the European Union. EMAS is a premium certification of continuous pro-environmental efforts above regulatory minimum standards. It is more demanding than other voluntary programs as it requires publication of annual reports by firms on their environmental performance and targets. We use official firm-level production census data on the German manufacturing sector. Our research design combines the Coarsened Exact Matching approach with a Difference-in-Differences estimation. We find weak evidence of reductions in CO2 intensity by about 9 percent for firms that were certified in the early years of the program. For firms certified in later years we find no statistically significant evidence of emission reductions. Moreover, we find no statistically significant evidence of higher investments in environmental and climate protection or an increased use of renewable energy sources for certified firms.

Circular economy performance of EMAS organizations in Poland based on an analysis of environmental statements

Abstract The transition from the linear model to the circular economy (CE) model is not an easy task and it requires constant monitoring of the achieved effects. Taking this fact into consideration, in January 2018 the European Union (EU) set 10 indicators to monitor and evaluate the main elements of the circular economy in the EU and its Member States. The list of indicators is short and it is based on the use of current available data. The monitoring results are intended to constitute the basis for setting new priorities towards the long-term goal of the circular economy. In case of companies there is still no framework for monitoring the effects of circular economy at micro level. In practice, various indicators for circularity assessment at micro level are available, but each of the indicators evaluates the complexity of circular economy to different extent. For this reason, there is a need to create a framework for monitoring the circular economy at company level, which would also be based on information already collected by the companies for the preparation of various environmental reports. Therefore, this article presents the results of review 66 environmental statements, which are prepared and updated annually by organizations participating in the Eco-Management and Audit Scheme (EMAS) system in Poland. On this basis, it was determined what circular economy information are already collected and reported by the companies and which information can be included in the framework of circular economy monitoring at company level in the future.

Instrumenty administracyjne polskiej polityki ekologicznej – wybrane aspekty

<p>Przedmiotem podjętej w opracowaniu analizy były instrumenty administracyjne wykorzystywane w procesie realizacji polityki ekologicznej. Szczególną uwagę zwrócono na rolę i znaczenie pozwoleń emisyjnych, pozwoleń zintegrowanych, wodnoprawnych oraz na funkcjonujący system zarządzania środowiskiem( EMAS). Istotną kwestią, poddaną analizie z punktu widzenia administracji publicznej, była instytucja związana z przeprowadzaniem ocen oddziaływania na środowisko, w tym w szczególności ocen o charakterze strategicznym.</p>

Sustainability Indicators and Environmental Safety Management as Illustrated with an Example of the Polish Energy Sector

Abstract Power engineering is one of the key areas of sustainable development. Many countries create new concepts of environmental safety management and modify their energy systems to be in line with the goals of sustainable development in the EU. Sustainable development indicators can be a tool for monitoring the set goals of environmental safety management. The aim of the article is to assess the environmental safety management of the energy sector in Poland in relation to EU as well as presenting the concept of sustainable energy development and indicators used to assess the development of energy in the following dimensions: social, economic and ecological. The indicators used to assess the sustainable development of energy in the following dimensions were compared: sustainable consumption and production, marking the production and consumption of energy; organizations and sites with eco-management and audit scheme (EMAS); registration climate change, marking GHG emissions and the share of renewable energy in gross final energy consumption; sustainable transport, marking the energy consumption of transport relative to GDP. The article will test the hypothesis that the structure of obtaining energy in Poland and the tempo of change in this respect differ from the EU average.

Do Voluntary Environmental Programs Reduce Emissions? EMAS in the German Manufacturing Sector

Voluntary environmental management programs for firms have become an increasingly popular instrument of environmental policy. However, the literature’s conclusion on the effectiveness of suchprograms is ambiguous, and for the European region there is a lack of evidence based on a large control group. We seek to fill this gap with an evaluation of the Eco-Management and Audit Scheme (EMAS), introduced in 1995 by the European Union as a premium certification of continuous pro-environmental efforts above regulatory minimum standards. It is more demanding than other voluntary programsdue to annual public reports of the environmental performance and targets for improvements. We use official firm-level production census data on the German manufacturing sector, a major energy consumer and emitter in Europe. To account for the self-selection of firms, we combine the Coarsened Exact Matching approach with a Difference-in-Differences estimation. Our results do not suggest reductions of firms’ CO2 intensity and energy intensity neither before nor after certification. Moreover, program participants do not increase renewable energy consumption or investments into the protection of the environment and climate. Our results are robust to a variety of checks and call into question the effectiveness of the EMAS program concerning these particular outcome variables.

Environmental quality management systems in public procurement regarding wastewater infrastructure

The application of environmental criteria in public procurement should be considered in terms of implementing the principle of sustainable development. Hence, dissemination of environmental criteria in public procurement is one of the strategic objectives of the European Union, enabling the improvement of environment.There are specific solutions that allow the contracting authority to take environmental aspects into account while evaluating offers and contractors educationse.g. Eco-Management and Audit Scheme (EMAS). The contracting authority has the option of requiring the contractor to demonstrate the implementation of environmental management measures or systems. During the procurement procedure, the contracting authority may require from the contractor to demonstrate the implementation of environmental management measures or systems and verify that the contractor’s existing quality system guarantees the proper performance of the contract or minimizes negative environmental impacts or whether the proposed products meet the requirements of certain standards or technical specifications.To confirm that the offered supplies, services or works meet the specific requirements, the contracting authority may demand specific documents. The legal system, indicating the executive regulations of the Public Procurement Law, provide such opportunity.The purpose of the paper is to indicate how the contracting authority can apply environmental requirements at the stage of preparing tender documentation for the construction and extension of waste water treatment plants and wastewater infrastructure.The article presents the original research carried out in dozens of municipalities, which in 2009−2015 carried out public sewage infrastructure contracts.The results of the studies indicated that the contracting authorities generally did not require the contractor to implement environmental management systems and did not indicate such criteria when selecting contractors.

Government Promotion of Corporate Social Responsibility: Evidence from the EU Eco‐Management and Audit Scheme

AbstractGovernments play an active role in promoting corporate social responsibility and specifically environmental management system (EMS) programs, but few studies have examined the impact of such support on the decision of businesses to adopt EMS programs. We ask two questions in this paper: how does government support for EMS programs affect adoption of such programs? Second, what effect does this government support have on the pace of adoption of such programs? The answer to the first question can reveal how effective government programs are in boosting membership in EMS programs. The answer to the second reveals to what extent businesses within EU member states are converging upon particular EMS standards. We examine these questions in the context of the European Union’s Eco‐Management and Audit Scheme (EMAS), 2010–2014. There is significant variation in government support of EMAS across the EU and at the same time, EMAS competes for business attention with the more established ISO 14001. Our quantitative and qualitative analyses therefore reveal the effectiveness of government programs in boosting adoption, but also to the extent to which such programs cause convergence upon EMAS in the face of a competing standard such as ISO 14001.