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Eco-Management and Audit Scheme: Effects on the Profitability of Their Adherence

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Abstract

The environmental behavior of companies is one the principal measures that the European Union has promoted in recent years. In this sense, Community Regulation for Eco-Management and Audit Scheme (EMAS) is the main tool to promote and improve environmental behavior, being a voluntary adherence. The objective of this chapter is to identify the main motivations, barriers of certified companies. Additionally, the influence of these factors on the profitability of their accession will be analyzed by using a structural equation model. To achieve the objectives proposed, we use a sample of 114 of the 255 companies certified EMAS Autonomous Community of Galicia in 2012. The results obtained allow us to identify important implications for managers, which will help them establish management strategies in the future and carry out an environmental planning.

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Authors and Affiliations

  1. Departamento de Economía Financiera y Contabilidad, University of Extremadura, Avda. Universidad, Cáceres, Extremadura, 10071, Spain

    Natalia López-Mosquera García & José Álvarez García

  2. Departamento de Organización de Empresas, Universitat Politècnica de València, Camino de Vera s/n, Valencia, 46022, Spain

    Marta Peris-Ortiz

Authors
  1. Natalia López-Mosquera García
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  2. Marta Peris-Ortiz
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  3. José Álvarez García
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Corresponding author

Correspondence to José Álvarez García .

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Editors and Affiliations

  1. Department of Business Administration, Universitat Politècnica de València, Valencia, Spain

    Marta Peris-Ortiz

  2. Accounting and Financial Economy Departm, University of Extremadura Faculty of Business Studies and Tourism, Cáceres, Spain

    José Álvarez-García

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García, N.LM., Peris-Ortiz, M., García, J.Á. (2014). Eco-Management and Audit Scheme: Effects on the Profitability of Their Adherence. In: Peris-Ortiz, M., Álvarez-García, J. (eds) Action-Based Quality Management. Springer, Cham. https://doi.org/10.1007/978-3-319-06453-6_5

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