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Corporate social responsibility in reference to environmental statements within EMAS system in small and medium enterprises

According to the corporate social responsibility concept, organisations should apply any mechanisms available supporting their business actions contributing i.e. to the improvement of natural environment. Among them is EMAS eco-management and audit scheme. The prove of its implementation is environmental statement and entering the organisation into a national EMAS register. The aim of the statement is informing the society and other interested parties about the achievements and effects of activity in the field of environmental protection and building a positive image of an organisation. The aim of the research was to analyse the contents of environmental statements of eight SMEs entered into the national EMAS register in Poland in reference to the compliance with minimum requirements described in Regulation (EC) No 1221/2009 of the European Parliament and of the Council. A modified Kolman method has been used for assessment and analysis. The results of the research proved that analysed statements significantly differ from one another. Some of them are very simple, other too complex with the content concealing the general meaning of the statement. Discrepancies, lack of clear descriptions, no reference to given requirements and no evidence in a form of definite results are noticed.

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Kategoria
Publikacja monograficzna
Typ
rozdział, artykuł w książce - dziele zbiorowym /podręczniku w języku o zasięgu międzynarodowym
Język
angielski
Rok wydania
2013

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