Perceived Stakeholder Influences and Organizations' Use of Environmental Audits.

Nicole Darnall, Inshik Seol, and Joseph Sarkis

Accounting, Organizations and Society, Vol. 34, No. 2, pp. 170-187, 2009.

While environmental audits are becoming more pervasive, little is known about whether stakeholder influences are associated with organizations’ use of different forms of environmental audits. This study draws on stakeholder theory to explore organizations’ use of four forms of environmental audits—no audit, internal, external, and both internal and external audits. Employing manufacturing facility data from seven countries, this research shows that variations in the use of environmental audits are associated with differences in stakeholder influences, and that a more nuanced treatment is needed when evaluating these audits.

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