Danubius International Conferences, 22nd EMAN Conference. Social Responsibility and Sustainability Accounting-Key Corporate Performance Drivers and Measures

Voluntary Integration of Ecological and Social Aspects and the Approach to Promoting the Sustainable Development Concept of Selected Certified Companies in the Czech Republic

Pavla Kubová, Miroslav Hájek
Last modified: 2018-04-23


According to Pagell et al. (2009) ignoring environmental issues is no longer an option for all organizations. Normally, ISO 14000 strives to minimize all the disruptive effects of its activities on the environment. The goal is to actively promote everything that can be done to prevent environmental damage (whether in the course of production or when using the product - pollution or depletion of natural resources). According to Bansal et al. (2003) there are two different and competing, strategic explanations for why firms certify for ISO 14001, first of all firms may seek to reinforce their present strategies thereby further enhancing their competitive advantage and firms use it as a mechanism to reorient their strategies. Bansal et al. (2003) note that early adopters of ISO 14001 leaned towards reinforcing rather than reorienting their firm strategy. Jiang et al. (2003) note that there is also clear evidence that some suppliers adopt ISO 14000 primarily as a marketing tool.