Evaluating the compliance of environmental management systems: evidence from Moroccan banks

Abdelmajid Ibenrissoul, Zakaria Benjouid and Souhaila Kammoun

Arab Gulf Journal of Scientific Research, 2023, vol. 42, issue 3, 670-695

Abstract: Purpose - The purpose of the study is to evaluate the compliance of environmental risk management systems implemented by Moroccan banks with ISO 14001 certification or environmental charters. Design/methodology/approach - Data were collected through the distribution of an environmental risk management questionnaire to all Moroccan banks’ branches, business centers and various central entities. The study uses regression analysis to model the relationship between environmental management system (EMS) compliance and environmental management explanatory variables to identify the most relevant indicators that can explain the effectiveness and reliability of an EMS. Findings - Empirical evidence reveals that the evaluation of EMS compliance in Moroccan banks should consider two categories of variables: the first category is related to the culture of environmental risk management, and the second one is related to environmental management practices. Originality/value - The results show that the “information” variables play a key role in the overall design of an EMS and represent essential variables in the general definition of the environmental policy and in raising awareness and providing information on the bank’s commitment to a pro-environmental approach. The “application” variables confirm that environmental management practices need to be put in place to manage the different environmental risks. The study raises some managerial implications and further research directions.

Keywords: Environmental management system; Compliance; ISO 14001; Moroccan banks (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:agjsrp:agjsr-09-2022-0204

DOI: 10.1108/AGJSR-09-2022-0204

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