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This paper presents, through the analysis of a case study, a model based on a systemic approach that proved successful for the design and implementation of an integrated management system (IMS) in an airline, and provides guidelines and practical recommendations that may be of use to other sectors of activity when designing and implementing an IMS.

Data for this paper were collected through direct analysis and implication in the process of implementation of the IMS. Also a literature review was conducted.

Tangible and intangible benefits were identified as derived from operating one IMS, such as cost savings, better use of resources, improved internal communication, stronger customer orientation and employee motivation. For these benefits to be realised it is essential to take into account several critical factors and be aware of the challenges accompanying integration of management systems, as detailed in the paper.

This paper provides guidelines and recommendations for organisations seeking to implement and integrate several standards, being general or sectoral, particularly if they operate in highly complex industry sectors.

This paper incorporates the integration of sectoral standards, which the literature has not covered very widely. The research has wider value through transferable applications and experiences for other industry sectors.

This chapter aims at presenting the ISO 9000 standards and their crucial role in the regulation of the quality management process in a company. To achieve this goal not only have the standards been deeply scrutinized but also evidences of their importance and consequences of their application have been collected after a deep period of study and research.

The chapter begins with a quick review of the standards history, followed by a consistent part that describes the process of standardization and who releases the certifications. The following part is devoted to the analysis of the structure of the standards and the principles in which their content is based. The chapter ends highlighting the areas influenced by the quality standards and the benefits that they bring to the companies.

In conlusion, this section of the book is dedicated to a normative topic that is in continuous evolution and that influences a lot the quality management system.

This paper seeks to empirically examine the influence of the new Portuguese environmental accounting standard on the environmental information disclosed in the annual reports by a sample of large firms operating in Portugal during the period 2002‐2004.

The method used is the content analysis technique by developing an index (which consists of the 16 environmentally‐related disclosure items) in order to assess the presence of the environmental disclosures and their breadth (number of items disclosed).

The results indicate that, in spite of the fact that the level of environmental information disclosed during the period 2002‐2004 is low, the extent of environmental disclosure has increased, as well as the number of Portuguese companies that disclose environmental information. The change in environmental disclosure behaviour between 2002 and 2004 is certainly consistent with the idea that the new accounting standard is starting to have an impact.

The study adds to the international research on environmental disclosure by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited. Moreover, the study provides empirical support for the contentions of other authors that mandatory reporting guidelines affect corporate reporting practices.

This chapter is about education in four Central Asian states which were part of the former USSR until 1991. These countries have common legacy, yet, have been evolving with their own trajectories. The chapter provides the demographic information, politics, economy, social system, religion and worldview, followed by the presentation of education system of each country. The chapter presents both accomplishments and setbacks of the four counties in the education sector, highlighting key trends and strategic growth areas.

This article provides a brief overview of what young people eat. Their likes and dislikes are mentioned together with their eating habits. The role of the Local Authority Caterers’ Association (LACA) in the provision of school meals is discussed as well as the findings of a questionnaire on school meals given to members of LACA.

This paper aims to determine trends in office building electricity use in New Zealand.

The research examined Property Council of New Zealand annual operating expense survey data for the period 1990‐2008 and identified trends in both electricity expense and consumption per square metre.

Electricity consumption was surprisingly stable over the study period and electricity expenditure per square metre decreased in real terms until very recently. There were some significant differences in the level of consumption between different quality buildings and different locations but the trends were the same.

The findings revealed major problems in the accuracy and extent of electricity use data collected.

Globally the built environment has been assessed as accounting for 40 per cent of energy consumption. While New Zealand generates most of its electricity from sustainable hydroelectric sources, there are limited opportunities to expand such generation. As a result, the NZ government has been promoting energy efficiency as a means to reduce growth in electricity demand. Efficiency policies relating to office buildings have recently been proposed, but few benchmark figures are available on which to base such policies.

Little research of this nature has occurred in New Zealand previously and it is necessary to establish benchmarks against which improvements in the sustainability of buildings can be measured. It is also important to identify problems in data collection so that benchmarks are robust.

The case for compulsory minimum standards in those cases where the consumer cannot readily assess the quality before purchase is examined. The most common justifications are reduction in search, reduction in risk for the consumer and monopoly profits for producers. The factors relevant to an appraisal are identified. It is shown that generalised conclusions are not possible because of the wide range of market conditions. It would appear likely that in many markets minimum standards which remove dangerous or useless items are cost effective, though basic consumer protection legislation does this for most products. They are also appropriate where costs are public rather than private. Increased levels of minimum standards are progressively less cost‐effective. Labelling can often be a superior alternative.

Identifies some of the problems occurring in the Guangzhou compulsory education programme and suggests suitable solutions. Reports on a situation analysis to determine how the education system works in practice. Describes policies, personnel and other resources contributing to the system, including contingencies related to the Chinese context. Suggests that evaluation concepts and practices can make a positive contribution to the Guangzhou compulsory education programme.

This article analyzes the interplay between regulation and social and environmental reporting in northern Italian social enterprises. Specifically, it investigates how “non-accredited” social enterprises discharge voluntary accountability before and after the introduction of regulation making social and environmental reporting compulsory for “accredited-social enterprises.” By developing a content analysis on 170 stand-alone social and environmental reports, this article provides a longitudinal analysis of voluntary disclosures in a regulated context from 2006 (before regulation) to 2009 (after regulation). Based on the total number of disclosures and the average number of sentences per report, Italian “non-regulated” social enterprises showed increased voluntary disclosure on social and environmental matters from 2006 to 2009; however, when analyzing the average sentences per report, it emerges that the information contained in the stand-alone social and environmental reports decreased, especially disclosures related to “social-related issues.” This article looks beyond crude noncompliance analysis with legislation and analyzes if the regulation influences organizations’ voluntary disclosure. It analyzes all of the social and environmental disclosures provided by northern Italian “non-accredited” social enterprises before and after the introduction of regulation. The novelty of this article rests in the fact that it does not analyze the social and environmental disclosure of “legal social enterprises”; rather, it considers the whole voluntary disclosure context for “non-accredited” social enterprises in a regulated environment.

The purpose of this paper is to examine the extent to which Portuguese local entities have implemented a set of environmental accounting practices, and to analyse some potential determining factors of their use.

The data were collected by sending a postal questionnaire to a sample of medium‐sized and large city councils and the municipal companies belonging to those municipalities. Three variables were considered as possible factors that drive the development of environmental accounting practices in the local public sector.

The degree of development of environmental accounting practices in Portuguese local entities is low. Organisational size and the degree of development of environmental management practices are positively and statistically related to the level of development of environmental accounting practices. However, the findings suggest that the existence of compulsory environmental accounting standards is not positively associated with the development of environmental accounting practices by Portuguese local entities.

The study limits itself to Portugal and, therefore, its results could not be applicable in other settings.

Portugal is experiencing a phase of development of regulatory environmental disclosure requirements. Understanding the environmental accounting and reporting practices currently developed by Portuguese local entities, as well as their drivers, may help regulators to develop more suitable standards for the sector.

The majority of empirical studies on environmental accounting practices in public organisations are focused largely on an Anglo‐Saxon context. This paper attempts to address this gap in the literature by providing a snapshot of the environmental accounting practices developed by Portuguese local entities.