FranciscoCarrascoFenech.docVIP

Environmental management systems as an embedding mechanism: a research note Esther Albelda Pe′rez, Carmen Correa Ruiz and Francisco Carrasco Fenech Departamento de Direccio′n de Empresas, Universidad Pablo de Olavide de Sevilla, Sevilla, Spain Abstract Purpose – The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance. Design/methodology/approach – By engaging with organisations through field research, this paper analyses the aspects of the European Community’s Eco-Management and Audit Scheme (EMAS), an environmental management system (EMS), that act as catalysts for change through the development of intangible assets that improve environmental performance. Evidence is collected from semi-structured interviews with environmental managers and management accountants from ten Spanish EMAS registered sites. Findings – The embedding mechanisms of EMAS are considered. From the analysis, six valuable intangible assets for improving environmental performance were identified: awareness of employees; environmental knowledge, skills and expertise of employees; the commitment of managers; cross-functional coordination; the integration of environmental issues in strategic planning process; and, the use of management accounting practices. These intangible assets were used to define three levels of environmental embeddedness: primary, visible, and advanced. Practical implications – This paper provides insights into the interface between environmental management systems and management accounting and the implications of this for organisational change and environmental performance. Originality/value – This paper contributes to fieldwork research within the environmental accounting literature by engaging with organisations in addressing the question of how EMAS improves environmental performance. Furthermore, it demonstrates that involvement primarily of