Article: ISO 14000: where to from here? (environmental management system standard)

Achieving acceptable environmental performance by a firm requires a commitment to a systemic approach to environmental management. The leading drivers today in this effort are represented by emergent environmental management systems (EMS) standards such as ISO 14000. While ISO 14000 represents the current trend in environmental management, it is only the beginning of a more fully realized management approach to environmental concerns. The concept of Strategic Environmental Management (SEM) incorporates EMS elements, but also extends to capture additional leading edge accounting indices such as full costs accounting, activity-based costing, and other methods of identifying ...

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