An analysis of Danish small and medium sized companies
In the past five to ten years, interest in the environmental roles of firms and their efforts in this area has grown enormously, first as a specialised field and more recently as an accepted element in the more mainstream management tradition. The increasing interest in firms and the environment has ranged widely, including different aspects of corporate environmental management, dedicated "green accounting" and "green auditing" and consumer behaviour and "green marketing". Furthermore, this growth has taken place against a background of generally increasing environmental awareness. The paper consists of six more sections. The first sets the stage by discussing the implications for companies of taking the concept of sustainability seriously. Then, after describing the methodology used in the study, the information from the survey is examined in three main areas dealing with general environmental perceptions, driving forces, and corporate responses. The final section discusses the possibility that corporate environmental management, and the many people involved in this area, are less deeply concerned with environmental imperatives than is usually expressed.
Managerial and Decision Economics, 1997, Vol vol. 18, p. 443-453