scholarly journals Carbon Emissions Disclosure, Environmental Management System, and Environmental Performance: Evidence from the Plantation Industries in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 215
Author(s):  
Pikar Setiawan ◽  
Sri Iswati
Keyword(s):  
Environmental Management ◽  
Natural Resources ◽  
Carbon Emissions ◽  
Environmental Performance ◽  
Management System ◽  
Stock Exchange ◽  
Environmental Management System ◽  
Iso 14001 ◽  
Government Regulations ◽  
Linear Regressions

This study aims to examine the relationships between the environmental management system, environmental performance, and carbon emissions disclosure in Indonesia, a country with rich natural resources. The study focuses on the plantation industries so as to better capture the disclosure behavior of companies directly engaged in natural resources. They were all registered on the Indonesian Stock Exchange (IDX) from 2013 to 2017. The testing of the hypotheses uses multiple linear regressions. Test-F shows a model that is stable and significant. The research results show two variables that have been proven to be insignificant with regard to carbon emissions, namely the environmental management system and leverage. Research further proves that ISO 14001 and leverage did not affect the commitment to express carbon emissions. Environmental performance and age firms in this research have affected positive and significant impacts on disclosure of carbon emissions in the plantation industries. This demonstrates that companies that receive the PROPER Awards from the Ministry of Environment and Forestry are those with good environmental performance in accordance with government regulations to reduce greenhouse gas emissions.

scholarly journals Implication of Environmental Management System and Environmental Performance on Financial Performance of Entities with Foreign Ownership as Moderator

2021 ◽  
Vol 19 (1) ◽  
pp. 15-29
Author(s):  
Berwin Anggara ◽  
Vera Apri Dina Safitri ◽  
Isbahna Naz
Keyword(s):  
Environmental Management ◽  
Financial Performance ◽  
Environmental Performance ◽  
Management System ◽  
Stock Exchange ◽  
Sample Selection ◽  
Foreign Ownership ◽  
Environmental Management System ◽  
Iso 14001 ◽  
Manufacturing Companies

This research aims to examine the determination of the Environmental Management System (EMS) and environmental performance on the company's financial performance as moderated by foreign ownership in the stock structure of manufacturing companies listed on the Indonesia Stock Exchange. This research uses a quantitative method by analyzing 27 manufacturing companies listed on the IDX through purposive sampling-based sample selection, then data analysis using the moderated regression analysis method. The results showed that foreign ownership could not moderate the effect of EMS proxied by ISO 14001 certification on the financial performance of the entity proxied by ROA, but on the other hand, the structure of foreign ownership shares could positively and significantly moderate the effect of environmental performance proxied by PROPER KLHK. on the entity's financial performance. Meanwhile, if tested directly, neither EMS nor environmental performance has an effect on the company's financial performance.

scholarly journals A contribution of the Cleaner Production Program to the ISO 14001 Management System: a case study in the metal-mechanic sector

2009 ◽  
Vol 2 (1) ◽  
pp. 61 ◽  
Author(s):  
Fernando Magnani Cervelini ◽  
Maria Tereza Saraiva Souza
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Management System ◽  
Environmental Management System ◽  
Cleaner Production ◽  
Iso 14001 ◽  
Production Program ◽  
System A ◽  
Iso 14000

The aim of this work is to identify the contributions of the Cleaner Production Program to the Environmental Management System certified to ISO 14000. The results of the research indicate that the procedure standardization demanded by normalization leads the company to adopt environmentally adequate procedures; besides, the implementation of the Cleaner Production Program acts as a complementary tool in the EMS, with a view to improving environmental performance.

scholarly journals Sustainable Environmental Management System Integration and Business Performance: A Balance Assessment Approach Using Fuzzy Logic

2019 ◽  
Vol 11 (19) ◽  
pp. 5311 ◽  
Author(s):  
Ionut Viorel Herghiligiu ◽  
Ioan-Bogdan Robu ◽  
Marius Pislaru ◽  
Adrian Vilcu ◽  
Anca Laura Asandului ◽  
...  
Keyword(s):  
Environmental Management ◽  
Fuzzy Logic ◽  
System Integration ◽  
Management System ◽  
Business Performance ◽  
Stock Exchange ◽  
Principal Component ◽  
Environmental Management System ◽  
Iso 14001 ◽  
Management Tools

Companies constantly thrive to enhance their performance in order to achieve their environmental, social, and economic goals. One way to achieve these goals is to integrate some effective management tools, such as an environmental management system (EMS), that can support sustainable development and value creation. Based on the literature, in this study some EMS integration dimensions were identified that can be used to assess its influence on business performance. The study was conducted on SMEs listed on the AeRO-Bucharest Stock Exchange that voluntary apply the ISO 14001 EMS, using a quantitative approach. To assess the EMS integration score, principal component analysis was used. Using logistic regression analysis, business performance probability (quantified by return on assets) was estimated for each company included in the final sample. Fuzzy logic was further used for modelling the influence of EMS integration on business performance probability. The research results showed that EMS integration has different effects on business performance probability, considering the influence of activity field and environmental management experience. This research assertion could be extended for all the listed Romanian companies or for major companies at the EU level.

Environmental Management Systems and Environmental Performance: The Case of Russian Energy Sector

2019 ◽  
Vol 9 (7) ◽  
pp. 1377
Author(s):  
Valery V. IOSIFOV ◽  
Svetlana V. RATNER
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Management System ◽  
Integrated Management ◽  
Environmental Management System ◽  
Iso 14001 ◽  
Management Systems ◽  
Environmental Management Systems ◽  
Legal Form ◽  
Energy Companies

Nowadays one of the most common organizational eco-innovations in energy companies is introducing environmental management systems (EMS). Nevertheless, the issues of environmental and economic efficiency of EMS remain controversial. The purpose of this work is to develop a methodology for assessing the effectiveness of environmental management systems of Russian energy companies certified in accordance with ISO 14001. Since Russian companies do not have EMAS conformance certificates, the issues of the effectiveness of environmental management systems under the European Environmental Management Scheme and eco-audit were not considered in this study. The study is based on the data from annual corporate reports of the largest energy companies of the Russian Federation, which have the organizational and legal form of public joint-stock companies. The selection criteria were: i) the existence of an integrated management system, which is based on a certified environmental management system; ii) the presence in the corporate reports of data on the environmental performance of the company, at least a few years before and after the introduction of EMS, sufficient for statistical analysis using a two depended samples T-test. The study has shown that the application of ISO 14001 can be considered as a condition for the development of eco-innovation, as a well-designed environmental management strategy covers the whole range of issues related to innovative development, modernization and competitiveness. The introduction of EMS is also associated with an increase in the information transparency of the entire production system of the company, which is also a positive point in terms of the development of innovative processes.

scholarly journals Analysis of integrated, quality and environment focused management practices in the Forage Industry Ltd, Bábolna

2001 ◽  
pp. 74-79
Author(s):  
Elza Kovács ◽  
János Mészáros ◽  
Csaba Juhász
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Management System ◽  
Management Practices ◽  
Agricultural Sector ◽  
Environmental Management System ◽  
Iso 14001 ◽  
Economic Issues ◽  
One Year ◽  
Responsibility System

The significance of the effect of agricultural activities on the environment was focused on later than that of industry; however, today, an increasing number of companies using an environmental management system (EMS) has been registered in this sector, too. In the agricultural sector, EMS according to ISO 14001 was introduced first in the forage industry by Bábolna Takarmányipari Kft. In our study, we analyze the environmental management system integrated into the quality system of this company and discuss the effects on the organization and the economic issues. As a result of the EMS, emissions have been reduced effectively, and both the responsibility system and technology have become more controlled. The company chose to develop its environmental performance continuously, which is proved to have been performed successfully, considering its limited, one-year experience.

scholarly journals Determinan Environmental Disclosure Dengan Environmental Performance Sebagai Variabel Intervening

2020 ◽  
Vol 3 (1) ◽  
pp. 55
Author(s):  
Laras Putri Kinansih ◽  
Asrori Asrori
Keyword(s):  
Environmental Management ◽  
Path Analysis ◽  
Environmental Performance ◽  
Management System ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Environmental Management System ◽  
Environmental Disclosure ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of industrial types, the application of environmental management systems to environmental disclosure as an intervening variable. The main theories in this study include Stakeholder Theory and Ligitimasi Theory. The population of this research is the companies listed on the Indonesia Stock Exchange in 2015-2017 totaling 406 companies. The sample was selected using purposive sampling until 150 units of analysis were selected. The technique of data collection is done by studying documentation by collecting data published on the IDX. The analytical tool to test hypotheses is path analysis with AMOS software version 22. The method of data analysis uses descriptive analysis, path analysis and sobel test. The results of this study indicate that industrial types and environmental performance have a positive effect on environmental disclosure, industry types have a positive effect on environmental performance. While the environmental management system has a negative effect on environmental disclosure. The results of this study also show that the environmental discourse cannot mediate the influence of industry types on environmental disclosure. Suggestions from this study are to use different measurement proxies for environmental management system variables.

scholarly journals ANALISIS PENGUNGKAPAN EMISI GAS RUMAH KACA

2016 ◽  
Vol 13 (2) ◽  
pp. 155 ◽  
Author(s):  
Anistia Prafitri ◽  
Zulaikha Zulaikha
Keyword(s):  
Environmental Management ◽  
Greenhouse Gas Emissions ◽  
Greenhouse Gas ◽  
Environmental Performance ◽  
Management System ◽  
Stock Exchange ◽  
Environmental Management System ◽  
Company Size ◽  
Gas Emissions ◽  
Industry Type

This study aimes to examine the effect of environmental management system, company's environmental performance, company size, industry type, return on asset and leverage on the greenhouse gas emissions disclosures. The population are  the agriculture, energy, transportation, base and chemical companies listed on the Stock Exchange in the year 2014-2015. Total samples used are 298 companies. Logistic regression is used to test the hypothesis. The results indicate that there is a positive and significant effect of  the environmental management system, the company's environmental performance, company size, industry type, and leverage on the disclosures of greenhouse gas emissions, but return on asset don’t have effect on them

scholarly journals How Does Implementation of Environmental Management System Contribute to Corporate Sustainability Management

2014 ◽  
Vol 62 (6) ◽  
pp. 1499-1508 ◽  
Author(s):  
Lucie Vnoučková ◽  
Jaroslava Hyršlová ◽  
Pavel Tomšík
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Management System ◽  
Social Issues ◽  
Corporate Sustainability ◽  
Environmental Management System ◽  
Iso 14001 ◽  
Basic Knowledge ◽  
Sustainability Management ◽  
Sustainability Concept

Corporate sustainability management (CSM) appears to be an important issue for current management. The aim of the paper is to identify what determinants of sustainability management are examined in the literature and discuss the contribution of environmental management system (EMS) to CSM based on experiences of selected Czech organizations with implemented EMS according to ISO 14001. The data for the survey was gathered from 222 organizations (N = 1265) who have already implemented EMS. The results show there is a basic knowledge of sustainability concept in the surveyed Czech organizations. Perceived improvements of EMS implementation in Czech organizations are mainly in the area of environmental performance, economic performance, relationship with involved parties and social issues. Based on the implementation of EMS, the organizations take care about corporate sustainability (about the areas of environmental aspects and impacts of the organization). Improved environmental performance has been linked with process and product cost improvements and lower risk factors.

scholarly journals Information Management of Web Application Based Environmental Performance Management in Concentrating Division of PTFI

2018 ◽  
Vol 31 ◽  
pp. 12001
Author(s):  
Arif Susanto ◽  
Nur Budi Mulyono
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Information Extraction ◽  
Performance Management ◽  
Information Management ◽  
Environmental Performance ◽  
Management System ◽  
Environmental Management System ◽  
Iso 14001 ◽  
Web Based

The changes of environmental management system standards into the latest version, i.e. ISO 14001:2015, may cause a change on a data and information need in decision making and achieving the objectives in the organization coverage. Information management is the organization’s responsibility to ensure that effectiveness and efficiency start from its creating, storing, processing and distribution processes to support operations and effective decision making activity in environmental performance management. The objective of this research was to set up an information management program and to adopt the technology as the supporting component of the program which was done by PTFI Concentrating Division so that it could be in line with the desirable organization objective in environmental management based on ISO 14001:2015 environmental management system standards. Materials and methods used covered technical aspects in information management, i.e. with web-based application development by using usage centered design. The result of this research showed that the use of Single Sign On gave ease to its user to interact further on the use of the environmental management system. Developing a web-based through creating entity relationship diagram (ERD) and information extraction by conducting information extraction which focuses on attributes, keys, determination of constraints. While creating ERD is obtained from relational database scheme from a number of database from environmental performances in Concentrating Division.

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