Environmental performance indicators : an empirical study of Canadian manufacturing firms

Authors: Henri, Jean-FrançoisJourneault, Marc
Abstract: The aim of this exploratory study is to examine the importance of measurement and use of environmental performance indicators (EPIs) within manufacturing firms. Two research questions are investigated: (i) To what extent are firm characteristics associated with the importance of measurement of various categories of EPIs? (ii) To what extent are firm characteristics associated with global and specific uses of EPIs? More specifically, this paper examines four uses of EPIs (i.e. to monitor compliance, to motivate continuous improvement, to support decision making, and to provide data for external reporting) as well as four characteristics of firms, namely environmental strategy, International Organization for Standardization (ISO) 14001 compliance, size, and ownership. This study contributes to the environmental management accounting literature by collecting and analyzing empirical evidence that provides a better understanding of the associations among firm characteristics and EPIs.
Document Type: Article de recherche
Issue Date: 1 April 2008
Open Access Date: 22 November 2016
Document version: AM
Permalink: http://hdl.handle.net/20.500.11794/12348
This document was published in: Journal of Environmental Management, Vol. 87 (1), 165–176 (2008)
Academic Press.
Alternative version: 10.1016/j.jenvman.2007.01.009
Collection:Articles publiés dans des revues avec comité de lecture

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