Exploring the influence of environmental and social standards in integrated management systems on economic performance of firms

被引:21
作者
de Nadae, Jeniffer [1 ]
Carvalho, Marly M. [1 ]
Vieira, Darli Rodrigues [2 ]
机构
[1] Univ Sao Paulo, Dept Prod Engn, Sao Paulo, Brazil
[2] UQTR, Res Chair Management Aeronaut Projects, Trois Rivieres, PQ, Canada
关键词
Sustainability; Triple bottom line; Economic performance; Integrated management systems; CORPORATE SUSTAINABILITY MANAGEMENT; FINANCIAL PERFORMANCE; ISO-9000; CERTIFICATION; QUALITY MANAGEMENT; UNITED-STATES; IMPACT; ISO; BUSINESS; MODEL; DIFFUSION;
D O I
10.1108/JMTM-06-2018-0190
中图分类号
T [工业技术];
学科分类号
08 ;
摘要
Purpose The purpose of this paper is to analyze the impact of the integration of management systems that include economic, social and environmental standards on economic performance. Design/methodology/approach The methodology consists of analyzing reports of certified companies and secondary data on economic performance indicators. Two sample groups of companies were compared against each other. The core group is composed of companies that have integration of certification on each triple bottom line (TBL) dimensions, economic, environmental and social (ISO 9001 and ISO 14001 and OHSAS 18001). The control group is composed of companies of the same size and sector (mirror sample) but without standards related to social and environmental dimensions. The comparative analysis of both core and control groups was performed based on non-parametric methods, such as the mood median test and structural equation modeling. Findings Several economic performance indicators of both groups were statistically analyzed and compared. The results show that companies with integrated management systems (IMS) (core group) on a TBL perspective showed better economic performance compared to other companies of the control group. Moreover, this study shows that the industry sector influences this relation, particularly in the energy, chemical and petrochemicals, services and transportation sectors. Originality/value This research sheds light on controversies, discussed in the literature, concerning the positive vs negative effects on the economic performance of IMS, with social and environmental standards. The results show that economic performance is improved in companies of the core group.
引用
收藏
页码:840 / 861
页数:22
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