Perceived Stakeholder Influences and Organizations' Use of Environmental Audits

43 Pages Posted: 9 Jul 2008 Last revised: 23 Oct 2014

See all articles by Nicole Darnall

Nicole Darnall

Arizona State University - College of Global Futures; School of Sustainability; Sustainable Purchasing Research Initiative

Inshik Seol

Clark University - Graduate School of Management

Joseph Sarkis

Worcester Polytechnic Institute - Foisie Business School

Date Written: February 1, 2009

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.

Keywords: Environmental audit, stakeholder pressure, credibility, legitimacy, environmental management, environmental strategy, environmental accountancy, environmental report, environmental reporting, environmental auditing

JEL Classification: M49, G34, D21, L21, L60, M41, M14

Suggested Citation

Darnall, Nicole and Seol, Inshik and Sarkis, Joseph, Perceived Stakeholder Influences and Organizations' Use of Environmental Audits (February 1, 2009). Accounting, Organizations and Society, Vol. 34, No. 2, pp. 170-187, Available at SSRN: https://ssrn.com/abstract=1155785

Nicole Darnall (Contact Author)

Arizona State University - College of Global Futures; School of Sustainability ( email )

800 S Cady Mall, PO Box 87402
Tempe, AZ 85287-5402
United States
602.496.0445 (Phone)

HOME PAGE: http://isearch.asu.edu/profile/1811617

Sustainable Purchasing Research Initiative ( email )

Arizona State University
https://sustainability.asu.edu/spri/
United States

Inshik Seol

Clark University - Graduate School of Management ( email )

950 Main Street
Worcester, MA 01610
United States

Joseph Sarkis

Worcester Polytechnic Institute - Foisie Business School ( email )

100 Institute Rd.
Worcester, MA Massachusetts 01609
United States
5088314831 (Phone)
5088314831 (Fax)

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