EMAS statement: benign accountability or wishful thinking? Insights from the Greek EMAS registry

Antonis Skouloudis; Keith Jones; Eleni Sfakianaki; Eugenia Lazoudi; Konstantinos Evangelinos

doi:10.1016/j.jenvman.2013.06.057

EMAS statement: benign accountability or wishful thinking? Insights from the Greek EMAS registry

J Environ Manage. 2013 Oct 15:128:1043-9. doi: 10.1016/j.jenvman.2013.06.057. Epub 2013 Aug 2.

Authors

Antonis Skouloudis¹, Keith Jones, Eleni Sfakianaki, Eugenia Lazoudi, Konstantinos Evangelinos

Affiliation

¹ Centre for Environmental Policy & Strategic Environmental Management, Department of Environment, University of the Aegean, University Hill, Lesvos Island 81100, Greece. skouloudis@env.aegean.gr

PMID: 23911984
DOI: 10.1016/j.jenvman.2013.06.057

Abstract

Do organizations certified under the Eco-Management and Audit Scheme (EMAS) effectively discharge their environmental accountability through their statements? Is the EMAS statement a step forward for the transparency of environmental management and the empowerment of organizational stakeholders' decision-making? Drawing from the Greek EMAS registry we apply an evaluation method for the completeness and materiality of environmental statements. While the latest version of the EMAS Regulation has introduced a set of forward-looking - yet challenging - improvements, the application of the standard should be closely examined. With this in mind, the key objective of this research note is to provide - from a descriptive standpoint - insights on the content of EMAS-based environmental accountability and a basis for future research as well as fruitful policy debate.

Keywords: Disclosure assessment; Eco-Management and Audit Scheme (EMAS); Environmental accountability; Environmental statement; Greece.

Publication types

Research Support, Non-U.S. Gov't

MeSH terms

Decision Making, Organizational*
Environment*
Greece
Organizations*
Social Responsibility