Auditing of environmental management systems: alegitimacy theory perspective

Abstract

Provides findings from a survey of environmental management systems (EMS) auditors at ISO 14001‐certified sites of Australian enterprises. Taking a legitimacy theory perspective, this study investigates the way in which enterprises with certified sites are meeting their implied social contract with stakeholders (also termed “relevant publics”) on environmental conduct. Investigates whether EMSs, and related environmental audit functions, are being treated as quality assurance tools for the betterment of environmental performance, or as impositions to be complied with so as to maintain the credential of ISO 14001 certification per se. Seeks to throw light on this legitimacy theory issue by providing evidence about management’s motivation behind, and strength of support for, the EMS auditing function at ISO 14001‐certified sites. Obtains evidence about the objectives for the EMS auditing function, the resources committed to it and the perceived benefits arising from meeting the requirements for certification. Results point consistently to the conclusion that management have emphasised having enough compliance to maintain their site’s ISO 14001 certification credential.

Citation

Taylor, D.W., Sulaiman, M. and Sheahan, M. (2001), "Auditing of environmental management systems: alegitimacy theory perspective", Managerial Auditing Journal, Vol. 16 No. 7, pp. 411-422. https://doi.org/10.1108/02686900110398331