Perceived stakeholder influences and organizations' use of environmental audits

Nicole Darnall; Inshik Seol; Joseph Sarkis

doi:10.1016/j.aos.2008.07.002

Perceived stakeholder influences and organizations' use of environmental audits

Nicole Darnall, Inshik Seol, Joseph Sarkis

Research output: Contribution to journal › Article › peer-review

157 Scopus citations

Abstract

While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This study draws on stakeholder theory to explore organizations' use of different types of environmental audits. It uses international manufacturing data to show that significant variations in the use of environmental audits are associated with differences in stakeholder influences, and that a more nuanced treatment is needed when evaluating these audits.

Original language	English (US)
Pages (from-to)	170-187
Number of pages	18
Journal	Accounting, Organizations and Society
Volume	34
Issue number	2
DOIs	https://doi.org/10.1016/j.aos.2008.07.002
State	Published - Feb 2009
Externally published	Yes

ASJC Scopus subject areas

Accounting
Sociology and Political Science
Organizational Behavior and Human Resource Management
Information Systems and Management

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10.1016/j.aos.2008.07.002

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abstract = "While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This study draws on stakeholder theory to explore organizations' use of different types of environmental audits. It uses international manufacturing data to show that significant variations in the use of environmental audits are associated with differences in stakeholder influences, and that a more nuanced treatment is needed when evaluating these audits.",

author = "Nicole Darnall and Inshik Seol and Joseph Sarkis",

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AB - While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This study draws on stakeholder theory to explore organizations' use of different types of environmental audits. It uses international manufacturing data to show that significant variations in the use of environmental audits are associated with differences in stakeholder influences, and that a more nuanced treatment is needed when evaluating these audits.

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Perceived stakeholder influences and organizations' use of environmental audits

Abstract

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