ISSN:1088-1913    

DOI:10.1002/tqem.3310060102

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractThe environmental effects of industrial operations, primarily a matter of regulatory compliance in the past, are now a matter for marketplace scrutiny. Competitiveness in the global marketplace increasingly depends on demonstrating effective environmental management and product design to purchasers of products and services, whether those buyers are secondary manufacturers, retailers, government agencies, or consumers. One key to future marketplace success, therefore, lies in developing mechanisms to evaluate environmental impacts, implement improvement strategies, and communicate environmental performance and improvements to stakeholder audiences. Companies stand to gain from these actions in real financial terms—through improved production and operating efficiencies, reduced liability exposure, enhanced customer relations, and increased business opportunities. This article provides a description of quantitative technical tools that can be used to manage company environmental performance and achieve both internal improvement objectives and external marketplace goal

ISSN:1088-1913    

DOI:10.1002/tqem.3310060103

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractBased on the most comprehensive field research ever conducted in corporate environmental management, this article reports on the integration of environmental impacts into product costing and cost management practices in organizations. It examines approaches for identifying and tracking current environmental costs related to both current and past production. It also develops the need and prospects for a complete analysis of future environmental impacts, including both costs and benefits, and the integration of these elements into a life‐cycle costing or full environmental cost accounting model. The prospects for full environmental cost accounting and the related accounting issues are analyzed. Finally, the importance of full environmental cost accounting for improving corporate environmental performance, reducing corporate environmental impacts, and increasing long‐term corporate profitability is discus

ISSN:1088-1913    

DOI:10.1002/tqem.3310060104

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractConventional wisdom has advocated environmental auditing as a prudent part of an internal control program and one of the key tools in driving proactive efforts. As a part of risk management activities, it is often employed to protect an organization, its employees, and officers from liability. Conscientious use of such audits has undoubtedly protected human health and the environment. Ironically, those who make the most consistent efforts to audit compliance and management systems, according to advocates of audit protection, may be the most vulnerable to enforcement actions and lawsuits. This article places the escalating calls for audit protection in a proper context.

ISSN:1088-1913    

DOI:10.1002/tqem.3310060105

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractBased on information derived in a benchmark study of corporate environmental programs and their performance measurement systems and stakeholder concerns, an environmental performance measurement system was developed to be used by the utility industry. Pilot studies were conducted to evaluate the usefulness of the proposed system, as well as to solicit feedback from individuals in the field. The pilot studies were necessary to tailor the system to the utility industry.

ISSN:1088-1913    

DOI:10.1002/tqem.3310060106

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractIt seems like a simple enough exercise. After the opening meeting, the audit team embarks on an orientation tour to familiarize itself with the layout of the facility. A simple „walk about”︁ as the Australians would say. If the site is bigenough, maybe the team climbs into a vehicle for the tour. Although the orientation tour typically represents only one hour, this hour is as important as any other for the audit team. This article discusses ten steps audit teams can take to maximize the effectiveness of the tour. The ten steps came about as a result of observing audit teams during many training audits and seeing persistent problems

ISSN:1088-1913    

DOI:10.1002/tqem.3310060107

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractAwareness of the ISO 14000 standards is increasing around the world. There is a general acceptance of the need for such standards to promote environmental protection and international trade, but concerns exist regarding potential trade barriers. This article provides some insights into the varying attitudes toward ISO 14000 in countries from all parts of the globe.

ISSN:1088-1913    

DOI:10.1002/tqem.3310060108

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractThe ISO 14000 standards for environmental management systems (EMS) are voluntary standards intended to aid companies that wish to improve their environmental performance. The standards owe their existence, at least in part, to three widely shared views: (1) that existing environmental management systems are either inadequate or ineffective; (2) that companies will want to improve environmental performance for economic or social reasons; and (3) that governments and stakeholders will require companies to exercise greater control of the impacts to the environment through new regulations. ISO 14000 offers a solution—an „integrated”︁ EMS, with components designed to effect sound management in any size organization and in any country. The standards are an embodiment of both the policy and practice of environmental management. This article is a consideration of the business implications of the ISO 14000 series of standards. How will a movement toward an integrated EMS be realized? Who will be in the best position to respond? ISO 14000 is a management system, and it carries with it business conse

ISSN:1088-1913    

DOI:10.1002/tqem.3310060109

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractThe International Standardization Organization (ISO) will be publishing the first international environmental management system standard: ISO 14001. The ultimate impact of this standard is subject to heated debate throughout the industrial and environmental communities. This article focuses on one aspect of the standard: the process of certification/registration.ISO 14001 is a voluntary initiative. Companies will need to decide for themselves whether or not to pursue certification. As indicated in Section 1 of ISO 14001, „This International Standard is applicable to any organization that wishes toa)implement, maintain and improve an environmental management system;b)assure itself of its conformance with its stated environmental policy;c)demonstrate such conformance to others;d)seek certification/registration of its environmental management system by an external organization;e)make a self determination and declaration of conformance with the standard.”︁As the introduction to ISO 14001 makes clear, „the specification contains only those requirements that may be objectively audited for certification/registration and/or self declaration purposes.”︁ Any additional „guidance…will be contained in other international standards.”︁ To avoid confusion, these other international standards tend to be called „guidelines”︁.Of particular interest to those associated with the certification and registration of systems to ISO 14001 are the three guidelines for environmental auditing. Officially these are referred to as:ISO 14010 ‐ Guidelines for Environmental Auditing ‐ General Principles,ISO 14011 ‐ Guidelines for Environmental Auditing ‐ Audit Procedures ‐ Auditing of Environmental Management Systems, andISO 14012 ‐ Guidelines for Environmental Auditing ‐ Qualificat

ISSN:1088-1913    

DOI:10.1002/tqem.3310060110

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractThe ISO 9000 standards address the structure of quality management systems, which provide a specified level of quality performance to consumers. Organizations that link ISO 9000 and 14000 can develop a consistent, cost‐effective management system. This article discusses the cost factors that affect a decision to implement management systems, the linkages between the two ISO standards, and some real‐life examples of how these linkages are achie

ISSN:1088-1913    

DOI:10.1002/tqem.3310060111

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY