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Emerging ISO 14000 environmental standards: a step‐by‐step implementation guide

Zabihollah Rezaee (Department of Accounting, Middle Tennessee State University, Murfreesboro)
Rick Elam (Middle Tennessee State University, Murfreesboro)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 February 2000



Recently, a number of environmental laws and regulations have been enacted to hold organizations more accountable for their environmental responsibilities. The International Standards Organization (ISO), issued ISO 14000 environmental standards to assist entities worldwide in managing their environmental requirements and to ensure that their environmental policies and practices conform to their missions and goals. ISO 14000 environmental standards are divided into six categories: (1) environmental management systems; (2) environmental auditing; (3) environmental performance evaluation; (4) environmental labeling; (5) life‐cycle assessment; and (6) environmental aspects in product standards. These standards assist entities in preparing step‐by‐step implementation plans to adopt an adequate and effective environmental management system, conduct proper environmental audits, and successfully become registered to ISO 14001. This article presents a 15‐step process which accountantsshould suggest to their organizations to achieve ISO 14001 certification.



Rezaee, Z. and Elam, R. (2000), "Emerging ISO 14000 environmental standards: a step‐by‐step implementation guide", Managerial Auditing Journal, Vol. 15 No. 1/2, pp. 60-67.




Copyright © 2000, MCB UP Limited

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