Stakeholders expectations of an environmental management system: some exploratory research

Jan Jaap Bouma and Nancy Kamp-Roelands

European Accounting Review, 2000, vol. 9, issue 1, 131-144

Abstract: This paper emanates from a larger research project (see Kamp-Roelands and Bouma, 1998) which has a practical focus. This research project seeks to start the process of exploring how environmental management information systems could be designed such that they better satisfy the needs of those using the information which emerges from these systems. In order to develop this work it was necessary to first generate some information about the internal and external stakeholder needs with respect to environmental information. This task has been tackled in the context of a single site of a multinational company. For this site a range of stakeholders were identified and questioned in some detail about, inter alia, their expectations of what an environmental management system (hereafter EMS) could achieve, their motives for using environmental information, how important they viewed various pieces of information to be and their views on quality of information issues. This paper presents the data gathered from this part of the larger project and seeks to determine if there are particular aspects which should be taken into account in EMS design and whether or not internal and external stakeholders are different from each other in their expectations about EMSs. Finally, some tentative concluding remarks are made on the implications of this work for the further investigation of the EMSs.

Date: 2000
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DOI: 10.1080/096381800407987

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