CORPORATE SOCIAL RESPONSIBILITY OF THE SELECTED TRANSPORT COMPANY OPERATED ON THE CZECH MARKET

Corporate social responsibility is a much-discussed topic because it includes an inexhaustible number of activities in the economic, social and environmental fields. The basic theoretical basis of social responsibility is applied to a specific Czech company. A questionnaire for the employees of the subsidiary helped with the research. It was found that the company is doing very well in corporate social responsibility (CSR) activities and has a good portfolio for compiling a comprehensive CSR report, which is a proposal as one of the measures. Another area suitable for the development of some activities is the ecological part. The company actively supports the ecological approach and behaviour, and it has set some measures, such as ISO 14001 certification at its gas station branches, so it is well on its way to certifying its office buildings. Keywords: corporate social responsibility, transport industry, Czech Republic

The Impact of ISO 14001 environmental standards on exports

Analyses that examine the role of international standards on export performance has been concentrated on quality certifications. Very little is known about the impact of environmental certifications on exports. In this paper we employ firm-level data from Ecuador to assess the impact of the ISO 14001 environmental certification on export outcomes. The results show that holding an ISO 14001 increases the likelihood of becoming an exporter by 0.31 percentage points (equivalent to 4%), and that this positive effect is concentrated among large firms. We did not find evidence that the environmental certification has a causal impact on the level or the growth rate of exports. Consequently, the results suggest that the ISO 14001 certification is most useful in reducing information frictions, allowing firms to initiate export transactions.

Facilitating sustainability control in SMEs through the implementation of an environmental management system

This paper explores the characteristic type and use of sustainability control in small to medium sized enterprises (SMEs) through the implementation of an environmental management system, formally certified to ISO 14001. Through a qualitative study of 18 SMEs and seven auditors operating in Northern Europe, the paper draws on the theoretical framework of sustainability control as an analytical tool to explore the interplay between the formal design of control instruments and the operational use of these in practice for the studied SMEs. The study finds that both the formalised control instrument design and operational use of these controls by employees are characteristically formal and procedure based for ISO 14001 certification. Nevertheless, environmental management in daily tasks is also achieved by engaging non-managerial employees through their passionate interests and intrinsic motivations. In extension to previous sustainability control research, the findings emphasise that local level operator knowledge is not only the product of formalised control system design, and that external factors are also important for guiding employee behaviour in situ. This proposes that daily working tasks are achieved through a combination of organisational and extra-organisational individual values and beliefs about sustainability. Particularly, engaging non-managerial employees in SMEs through a combination of extrinsic and intrinsic rewards appears valuable for sustainable futures. Therefore, in addition to compliance-driven controls, SME owner-managers should ensure supportive structures where employees are given the autonomy to be creative and innovative.

Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Pertambangan di Indonesia

This paper investigates the effect of profitability, leverage, environmental performance and gender diversity on the quality of environmental disclosure by analyzing annual report of mining companies listed on Indonesia Stock Exchange during 2017 - 2019. Based on the purposive sampling method, 25 mining companies were selected. This study used panel data regression as the data analysis method. The result showed that profitability, leverage and gender diversity has not significant effect on quality of environmental disclosure, while environmental performance has positive and significant effect on quality of environmental disclosure. Thus, companies that has ISO 14001 certification tend to disclose information related to their responsibility to the environment more detail in annual reports.

Learning from third party certified environmental mangement systems in local authority organizations

Cities face immense environmental challenges with limited resources to implement management solutions. Relevant trends in the private sector toward third party certification to external environmental management standards have yet to be fully embraced by governing Local Authorities (LAs). As the first city in North America to obtain ISO 14001 certification, the City of Calgary is examined as a case study of the implementation of a certified Environmental Management System (EMS) from impetus through to ongoing effects on learning. Investigation demonstrates that the unique characteristics of LA organizations are important factors in considering the strengths and challenges of using a voluntary external standard to establish environmental priorities. While LAs must avoid overemphasizing the standard itself, an informed approach increases organizational transparency and accountability, and enables collective problem solving. The certification process is a motivating surrogate force for cities which typically lack the competitive pressure found in for-profit sectors.

Learning from third party certified environmental mangement systems in local authority organizations

Cities face immense environmental challenges with limited resources to implement management solutions. Relevant trends in the private sector toward third party certification to external environmental management standards have yet to be fully embraced by governing Local Authorities (LAs). As the first city in North America to obtain ISO 14001 certification, the City of Calgary is examined as a case study of the implementation of a certified Environmental Management System (EMS) from impetus through to ongoing effects on learning. Investigation demonstrates that the unique characteristics of LA organizations are important factors in considering the strengths and challenges of using a voluntary external standard to establish environmental priorities. While LAs must avoid overemphasizing the standard itself, an informed approach increases organizational transparency and accountability, and enables collective problem solving. The certification process is a motivating surrogate force for cities which typically lack the competitive pressure found in for-profit sectors.

EVALUATING ASSOCIATION BETWEEN IMPLEMENTATION OF ISO 14031 GUIDELINES AND ISO 14001 CERTIFICATION BY INDUSTRIAL SECTOR IN SAUDI ARABIA

Conflicting research results regarding the application of environmental management systems on the environmental performance of industrial organizations between positive, negative, and no effect made studying this relationship a complex research problem. This study aimed to assess the extent of the commitment of industrial organizations in Saudi Arabia in applying ISO 14031:2013 guidelines to evaluate environmental performance and to study the association between the guideline implementation by ISO 14001:2015 certified and uncertified organizations. Using the descriptive approach, the association was identified between 13 independent variables representing ISO 14031:2013 guidelines for environmental performance evaluation and ISO 14001:2015 certification based on a 596 organizations survey conducted from May to December 2020, in addition to comparing the results of the study with similar studies. The results showed a medium positive correlation of ISO 14031 measurement variables with ISO 14001 certification. The study answered the question concerning the association of implementing of ISO 14031 guidelines to evaluate the environmental performance of ISO 14001 certified or uncertified organizations. Limited resources organizations should focus on monitoring environmental indicators and concentrate of planning activities to ensure the organizations uses environmental condition indicators data efficiently. Future studies are necessary to determine causal relationships, to develop specific environmental performance measures, and to integrate ISO 14031 in ISO 14001.

Prediction of implementing ISO 14031 guidelines using a multilayer perceptron neural network approach

The purpose of this study was to model the link between the implementation of ISO 14031 and ISO 14001. This study connects ISO 14031’s guidelines as independent variables to a dependent variable expressed by the ISO 14001 certification situation of industrial organizations based on the judgments of environmental managers in Saudi Arabia. Applying the quantitative approach using a survey with 596 responses from organizations functioning in 30 economic activities, a multi-layered neural network was trained to examine the relationship between standards and predict whether the organization is ISO 14001 certified in addition to testing the developed network on a group of collected cases. The results demonstrated the ability of the network to classify the organization’s certification status by 94.00% according to the training sample and its ability to predict 91.00% of the test sample, with an overall prediction efficiency of 91.30%. This work provides insights and adds to the environmental performance evaluation literature providing a neural network model based on ISO 14031 guidelines that can be extended to include other international standards such as ISO 9001. This study supports the merging of ISO 14001 with ISO 14031 into a binding standard.