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This article analyses the extent to which the ISO 14001 certification audit can be considered as an independent and rigorous process ensuring organizational conformance with the standard and improved environmental performance. Although the ISO 14001 certification process and external recognition are based on external audits, the rigor, focus and re...
Contexts in source publication
Context 1
... these definitions from the academic literature, the definitions established by the ISO standards on EMS and auditing must be considered (see Table 1). Thus, according to the ISO 17000 guidelines on conformity assessment, the external environmental audit, or certification audit, can be defined as a "systematic, inde- pendent, documented process for obtaining records, statements of facts or other relevant information and assessing them objectively to determine the extent to which specified requirements are ful- filled" (IOS, 2004a: 4.4). ...
Context 2
... the three original standards on ISO 14001 auditing were integrated, in 2002, with the guidelines for auditing quality management systems (established by ISO 9001). The launch of the ISO 17021 series of standards on requirements for bodies providing audit and certification of management systems (see Table 1), which applies to both ISO 14001 and ISO 9001, has reinforced the stan- dardization of auditing practices for ISO management standards. This integration process followed proposals made in the literature (Karapetrovic and Willborn, 2000) and recent empirical findings showing that organizations prefer integration of management system audits to managing and conducting them separately ( Bernardo et al., 2010;Simon et al., 2011). ...
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The dissertation draws attention to the fact that in the world today 80% of the resources that are used are limited - non renewable energy carriers - and because of the long time between planning and doing (carrying out) within the energy sector, it is worthwhile from the long-term perspective to steer early on towards more sustain-able solutions,...
Citations
... Fonte: (ISO, 2018) A auditoria interna ou de primeira parte, é realizada internamente por profissionais da própria empresa ou externos a esta. As organizações promovem auditorias internas em intervalos programados com o objetivo de avaliar e melhorar os processos da empresa, garantindo desta forma que o seu SGQ funciona corretamente (Heras-Saizarbitoria et al., 2013;Manders, 2015). As partes interessadas de uma organização motivam a auditoria de segunda parte, estas partes como os clientes, podem querer avaliar a organização dos processos, os métodos internos, as metodologias de trabalhos ou os procedimentos da organização antes de tomarem qualquer decisão de compra. ...
A dissertação aqui redigida surge no âmbito do estágio curricular realizado na empresa KWL - Sistemas de Gestão da Qualidade, localizada em Coimbra e que teve a duração de 420 horas.
Este teve início no dia 22 de fevereiro de 2023 e término no dia 7 de junho de 2023. O
principal objetivo do estágio realizado foi a aplicação e aprimoramento de conhecimentos e competências adquiridas ao longo do tempo decorrido da licenciatura em Gestão do ISMT, abrindo a possibilidade de contacto com o meio empresarial e de observação de processos e dinâmicas associadas à mesma.
As funções de consultor trainee que realizei ao longo do estágio foram orientadas pela Drª Ana Rita Pereira, Diretora da Qualidade e Sustentabilidade do Grupo CH, grupo que a KWL integra. Além disso, todas as atividades foram também cuidadosamente supervisionadas pelo Professor Drº Henrique Amaral Dias, docente do Instituto Superior Miguel Torga.
O relatório apresenta uma parte inicial que incide sobre o estágio curricular em si, onde é feita a caracterização detalhada da empresa que me ao longo desse tempo me integrou nas suas atividades, referindo informações relacionadas com a sua história e constituição, incluindo a estrutural organizacional. Além disso, está ainda incluída a apresentação dos objetivos gerais e específicos de estágio e, por fim, uma reflexão crítica sobre o contributo que esta experiência de trabalho teve para o meu desenvolvimento profissional.
A segunda parte do relatório foi redigida tendo como objetivo a identificação das cláusulas da Norma ISO 9001:2015 que apresentam maior frequência de não conformidade. Dado o contacto que tive ao longo do estágio com auditorias de primeira parte através de observação e auxiliando a sua preparação, esta análise foi realizada em 40 relatórios de auditoria pertencentes à base de dados da empresa que integrei, à KWL. Nesta parte consta uma introdução ao tema em estudo acompanhada de revisão de literatura. A metodologia de estudo, bem como os resultados obtidos e sua discussão, seguem-se à revisão de literatura e
por fim, apresenta-se a conclusão de toda a dissertação.
... Blanco et al., 2021). As sustainability assurance statement is highly inspired by financial statement auditing (Deegan et al., 2006;Heras-Saizarbitoria et al., 2013) they both aim to reduce information risk (Cohen and Simnett, 2015). Additionally, since the assurance provider is the main actor in the sustainability assurance practice (Hummel et al., 2019), this study aims to investigate the influence of assurance provider type on the relationship between sustainability reporting readability and assurance delay. ...
Purpose
This paper aims to investigate the relationship between the readability of sustainability reports and assurance provider effort, captured by assurance delay and the moderating effect of the assurance provider.
Design/methodology/approach
This sample consists of companies operating in sustainability sensitive industries from 39 countries for the period that covers the years 2016–2018.
Findings
The results show that poor sustainability reporting readability is associated with longer assurance delays. Indeed, assurance providers spend more effort assuring clients when sustainability reports are less readable, as shown by long assurance delay. In addition, increases in assurance delay associated with poor sustainability reporting readability are driven by accounting assurance providers. These results hold after controlling for endogeneity using Heckman's (1979) analysis and other measures of assurance delay readability used in prior literature. By checking the specialization of assurance provider partners and setting aside dominant countries, the authors provide insight into the impact of assurance provider specialization on the association between sustainability report readability and assurance provider effort measured by assurance delay and thus, lending further confidence to the strength of the study’s main findings.
Research limitations/implications
This research provides preliminary evidence on the relationship between sustainability reporting readability and assurance delay as well as the influence of accounting assurance providers.
Practical implications
Sustainability assurance practice is viewed as a tool to add or enhance credibility. This study could be considered as another step into driving the standardization of sustainability reporting practice internationally.
Originality/value
This is the first investigation conducted in the sustainability literature on the assurance provider's response to the readability of sustainability reports.
... For example, as discussed earlier, LM and EPs tend to share many common objectives; however, when implemented together, the dynamics between them are not always complementary. While successful LM implementation requires flexible organizational structures and processes, environmental management systems are known for creating red tape in the system [92]. Indeed, Zhu and Sarkis [43] find that the implementation of JIT diminishes the effectiveness of the internal environmental management systems of Chinese manufacturers. ...
This study examines the associations between lean manufacturing (LM), sustainability practices, and corporate performance in the form of the triple bottom line (TBL). In particular, we examine how LM is associated with environmental practices (EPs) and social practices (SPs) for TBL performance. While the positive association between LM and EPs is widely discussed in literature, it remains unclear whether this association persists when firms aim to implement SPs together with EPs to improve TBL performance further, particularly from the Asian perspective. Using two conflicting views of corporate sustainability as a theoretical lens, we seek to address these gaps by developing a set of hypotheses about the direct and interactive associations among them. The data were collected via a survey of 177 manufacturing firms in India, one being regarded as a next global manufacturing hub. Based on the data, we conducted ordinary least squares regression analysis. The results suggest that LM is positively associated with EPs, SPs, and TBL performance. Nevertheless, when LM interacts with EPs, SPs or both, we find that it is detrimental for TBL performance. These results are further validated by additional analyses using Johnson–Neyman and bootstrapping techniques. This article contributes to the sustainable operations management and lean manufacturing literature by untangling complex and paradoxical association between LM, sustainability practices, and TBL performance. Also, our article initiates a crucial discussion on ways of managing paradoxical tensions between LM and sustainability practices.
... Finally, it should be emphasised that studies are usually conducted among representatives of management personnel and employees of OHS services. This means that they often self-assess their activities and engagement in OHS (along the lines of success rhetoric), which is not confronted with any ordinary employees' assessment (Moore et al., 2022;Heras-Saizarbitoria & Boiral, 2015;Heras-Saizarbitoria et al., 2013;Levine & Toffel, 2010;Paas et al., 2015aPaas et al., , 2015b. ...
Research background: Despite a dynamically growing exploration of broadly understood employee participation, there is still space left for more in-depth or new analyses in this area, and occupational health and safety (OHS) serves as a good example in this respect. In empirical studies, employee participation in the field of occupational health and safety is not treated as a separate element of ensuring safety in the organisation, but only as a minor element of occupational health and safety management, or as just one of the elements building a safety culture. Purpose of the article: The aim of the paper is to propose a synthetic measure of active employee participation in OHS taking into account the depth and scope of this participation. A comparative analysis of the level of active participation of OHS at medical facilities and in other sectors of the economy was also performed. Methods: The theoretical model for active employee participation in OHS was tested by means of a survey using the PAPI (Paper & Pen Personal Interview) method. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used. The developed construct (characterised by an adequately high level of validity and reliability) was used in a comparative analysis of medical institutions with other sectors of the economy with the use of the Mann?Whitney U test. Findings & value added: This research fills the theoretical gap in the model approach to participation in OHS. It has been found (EFA and CFA analyses) that active employee participation in OHS consists of one dimension (15 items). The model for active employee participation in OHS and the universal measurement scale developed and validated in this study represent a step forward towards the effective and reliable measurement of employee participation. In addition, the research has shown that the level of active employee participation in OHS at medical facilities is lower than in other sectors of the economy. The added value of this paper results from the approach to measuring employee participation in OHS which takes into account the depth and scope of this participation. The tool is consistent with international regulations and standards in the field of OHS, and thus can be used in other countries to assess active employee participation in OHS, regardless of the size and profile of the company or the sector of the economy.
... Tuy nhiên, các thực hành quản trị thực tế giữa VSS, Castka & Corbett, (2016) và độ tin cậy của VSS được đặt ra trong các nghiên cứu hàn lâm, Castka & Corbett, (2016) & Boiral, (2013). Chế độ kiểm toán yếu kém có thể dẫn đến việc, các công ty không xứng đáng được nhận chứng nhận và làm giảm đi sức mạnh của chứng nhận. ...
Covid-19 vẫn còn đang diễn phức tạp và tác động lớn đến các dịch vụ chứng nhận và kiểm toán về các Tiêu chuẩn bền vững tự nguyện (Voluntary Sustainability Standards, VSS). Mục đích của nghiên cứu này, là tìm hiểu những tác động của Covid-19 đối với VSS. Đây là một nghiên cứu định tính, dữ liệu được thu thập từ các nguồn mở để phân tích cách thức các VSS điều chỉnh dịch vụ chứng nhận của họ, nhằm đáp ứng các lệnh cấm đi lại và phong toả. Điểm nhấn của nghiên cứu này là, tìm hiểu vai trò của công nghệ trong các ứng phó của VSS đối với Covid-19. Các phát hiện cho thấy, có sự gia tăng việc sử dụng kiểm toán từ xa và công nghệ thông tin và truyền thông. Bài học kinh nghiệm từ Covid-19 và tiềm năng kiểm toán từ xa trong giai đoạn hiện nay được thảo luận, để khuyến khích việc áp dụng các công nghệ tiên tiến hơn (AI, giám sát vệ tinh) trong các dịch vụ chứng nhận. Đồng thời, dựa trên những phân tích, nghiên cứu này đề xuất các ý tưởng cho các nghiên cứu tương lai.
Từ khóa: kiểm toán từ xa, kiểm toán công nghệ cao, Covid-19.
... Three research streams have formed on IS certifications, reflecting their widespread and diverse use in practice. The first stream focuses on the development and design of certifications (e.g., for artificial intelligence, [26]) and (innovating) the certification processes, with a strong interest in certification audits (e.g., [27,28]). The second stream takes a more user-centric perspective and examines certifications' effects on stakeholders and users. ...
... As an internationally recognized environmental management certification system, the effect of ISO 14001 on environmental performance has been confirmed in some documents (Botta & Comoglio, 2007;Ferrón-Vílchez, 2016;Graafland, 2018). However, there is still considerable controversy about its impact on economic performance (He & Shen, 2019;Heras-Saizarbitoria et al., 2013). The effect of environmental management certification on environmental performance and economic performance is still under exploration. ...
Environmental management certification is a common means for companies to conduct environmental management activities. By constructing a comprehensive certification-innovation-performance research framework, this paper analyzes whether environmental management certification can generate innovation incentives and then promote the improvement of corporate economic performance and social responsibility performance. Taking seven-year panel data of companies listed on GEM as a sample, a dynamic effect test including lag periods is carried out. The results show that voluntary environmental management helps to improve economic performance and social responsibility performance, but the influence paths are different. Voluntary environmental management affects economic performance through the mediator variable of green innovation and has a more obvious impact on long-term performance. However, for the performance of social responsibility, the direct effect of voluntary environmental management is significant, and green innovation does not play a mediating role. Regarding voluntary policy, this paper provides new support for the applicability of the Porter hypothesis. The conclusion of this paper has some implications for understanding the impact of voluntary environmental management on enterprise performance and can provide some theoretical support for promoting voluntary environmental management.
... Further, the audits are orientated around documentation rather than demonstration and serve as a snapshot of performance as the auditors are only on-site one day a year (Johnstone, 2020). Heras-Saizarbitoria, Dogui and Boiral (2013) also suggest that the ISO 14001 audit process is based on the subjectivity of auditors and their elastic interpretations of both the audited company and the standard. ...
Purpose: This work aims to analyse the compliance with legal and other requirements related to the environmental licensing processes in some Brazilian companies. The work also aims to assess the degree to which these companies define and execute action plans to address unmet requirements as well as their risk management. Theoretical framework: The article presents an overview of the legal questions related to the theme. In addition, a literature review was conducted on works related to the Environmental Impact Assessment Process and environmental risk management in organizations in Brazil and worldwide. Method/design/approach: Based on a qualitative-quantitative and descriptive approach, six medium and large-sized companies located in the state of Rio de Janeiro were analysed. The companies operate in the chemical, pharmaceutical, hospitality, engineering, and metallurgical segments. The following data was collected: number of legal and other applicable requirements, which were assessed, met and unmet; number of risks identified; number of action plans drawn up to mitigate risks; number of action plans overdue, completed and on time. Results and conclusion: Results indicate significant amounts of non-assessed and unmet requirements, weak identification of risks by companies and a considerable number of overdue action plans. It can be concluded that environmental control bodies did not demonstrate effectiveness in the execution of their attributions. Furthermore, the main stakeholders involved in the licensing process have not played their roles and fulfilled their responsibilities adequately. Research implications: It is believed that this work presents relevant information about the behaviour of Brazilian companies regarding their environmental licensing processes, compliance obligations and risk management. Thus, it can contribute to the reflection and proposition of initiatives that bring positive results for organizations and, especially, for the environment and society. Originality/value: Similar studies generally focus on specific companies in specific industries. The main differential of this study is its broad analysis, carried out in different segments of activity and involving companies of different sizes and levels of environmental risk.
... Environmental auditing thus, poses explicit challenges for auditors when they are faced with the task of interpreting and applying the standards. Environmental certification audits should be more focused on substantive aspects of the management systems (Heras-Saizarbitoria et al., 2013) rather than only procedural aspects as provided in documented evidence. Policy makers should take into consideration that if implementation of ISO 14001 standards is made mandatory in governmentimplemented environmental improvement programs in its current format, then certification alone should not be a gurantor for organisations to receive benefits such as exemptions from regulatory requirements or tax credits. ...
Society and business have an interactive two-way relationship. It is well known that successful businesses lead to enhancement of quality of life and ultimately lead to economic development of a nation. However, businesses can thrive only in context of society. According to United Nations Environmental Program (UNEP, 2004), in the twenty-first century, no business can successfully operate in an economic and social vacuum, but must look towards meeting the needs and the expectations of all key constituents: customers, investors, employees and the greater society. The theme of sustainable business model is about enhancement of customer and value of business by addressing societal and environmental needs through the way business is done. Business models need to consider impact of business on the environment, society, economy and other key stakeholders. Historically, environmental regulations-based approach was used to control significant environmental impacts of organisations. Regulations are outcomes of government policies to reduce health and ecological risks, but command and control techniques adopted by regulatory bodies to minimise risks often resulted in a reactive approach to environmental management. Reactive approaches are mostly concerned with legal compliance and often do not have active participation from top management. Proactive corporate environmental practices in contrast go beyond compliance by emphasising corporate pollution-prevention activities, higher order learning and redesign of existing processes (Kim, 2018).
... Despite the special attention given by the researchers to forest certification, there are very few studies scrutinizing the procedural factors and their impact on forest certification quality. On the basis of these studies, and also on studies focusing on other certification schemes under the International Organization for Standardization (ISO) [9,26,[29][30][31], we are able to identify a set of procedural factors as having the potential to influence the quality of third-party external audits: the type of assessment, the sampling process of verified aspects, the audit period, the composition and the profile of the auditing teams (auditor background, number of auditors, presence of foreign auditors in the team), and the presence of accreditation body witnessing the assessment. An empirical analysis of the relationship between these factors and the audit results may lead to interesting outcomes that can trigger discussions regarding the effectiveness of auditing procedures in eliminating the influence of the procedural factors. ...
... An empirical analysis of the relationship between these factors and the audit results may lead to interesting outcomes that can trigger discussions regarding the effectiveness of auditing procedures in eliminating the influence of the procedural factors. This has been the case for other more disseminated third-party certification schemes such as ISO 9001 and ISO 14001 certifications [31][32][33][34]. However, with regard to these certification schemes, as underlined by Heras-Saizarbitoria and Boiral [34], the key issues (i.e., the misconceptions of the certification and auditing practices for sustainability) of the independent external audits have been surprisingly overlooked, with very few exceptions, e.g., [31,32,35]. ...
... This has been the case for other more disseminated third-party certification schemes such as ISO 9001 and ISO 14001 certifications [31][32][33][34]. However, with regard to these certification schemes, as underlined by Heras-Saizarbitoria and Boiral [34], the key issues (i.e., the misconceptions of the certification and auditing practices for sustainability) of the independent external audits have been surprisingly overlooked, with very few exceptions, e.g., [31,32,35]. The findings of these works pointed out a set of procedural factors that impact on the results of external audits. ...
In the recent decades, forest certification based on third-party external audits has gained momentum. This type of certification has been developed as a monitoring tool aimed at improving governance in corporate environmental management and differentiating products in the increasing environmentally sensitive markets. Although the scholarly literature has extensively analyzed the adoption and dissemination of forest certification, the findings of the external audits and certification practices remain under researched. On the basis of the analysis of 105 audit reports issued by accredited third-party certification bodies in Romania, this article sheds light on procedural factors that have significant influence on the characteristics of non-conformities (NCs) identified by Forest Stewardship Council (FSC) third party audits. Our research offers empirical evidence that certain procedural factors such as the type of assessment, auditing days, number of auditors, or the presence of foreign members in an audit team have a significant influence on the auditing process outcomes: number and grade of non-conformities, standard references, or methods of NC detection. The study opens interesting new lines of research-the influence of procedural or other types of contextual factors on certification outcomes-and provides indications on the effectiveness of the certification procedures and guidelines in certification process quality assurance.
