预测环境成本管理系统采用的作用能力、资源和所有权结构[外文翻译].doc
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预测环境成本管理系统采用的作用能力、资源和所有权结构[外文翻译].doc

预测环境成本管理系统采用的作用能力、资源和所有权结构[外文翻译].doc

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本科毕业论文(设计)外文翻译PredictingTheCostOfEnvironmentalManagementSystemAdoption:TheRoleOfCapabilities,ResourcesAndOwnershipStructureSince1996,whentheInternationalOrganizationforStandardization(ISO)designeditsenvironmentalmanagementsystem(EMS)standard,ISO14001,EMSshavegainedincreasingattention.EnterprisesthatadoptanEMSsystematicallyconsidertheirimpacttothenaturalenvironmentbydevelopinganenvironmentalpolicy,evaluatingtheirinternalprocessesthataffecttheenvironment,creatingobjectivesandtargets,monitoringprogressandobtainingmanagementreview.IntheUnitedStatesalone,morethan3553facilitieshadcertifiedtheirEMStoISO14001by2003(ISO,2004),andmanymorehadadoptednon-certifiedEMS.DespitetheincreasingpaceofEMSadoption,littleisknownaboutadoptioncosts.UnderstandingthevariationsinEMSadoptionexpendituresisimportantforseveralreasons.First,manymanagementscholarshaveinferredthatarelationshipexistsbetweenanorganization’senvironmentalstrategyanditsinternalcapabilitiesinthatbasiccompetenciesmustbeinplacebeforeorganizationscandevelopadvancedenvironmentalmanagementpracticesrequiringhigher-orderedlearningproficiencies(Hart,1995;Christmann,2000).Second,institutionaltheorysuggeststhatorganizationshavingthesameownershipstructuresareexpectedtodevelopsimilarcomplementaryresourcesandcapabilitiesthatfacilitateEMSadoption.Whilepriorresearchhaspointedtotheimportanceofownershipstructures(Mascarenhas,1989),moststudiesinthisareaevaluateoneortwoownershipstructures(Meyer,1982)andignorethegovernmententerprise.Otherresearchhassuggestedthatownershipdifferencesexistastheyrelatetoenterprisedomain(Mascarenhas,1989),butlittleisknownabouttheeffectofownershipstructureonenvironmentalstrategy.Bystudyingthisinstitutionalsettingwemaydiscoverimportantreasonsforwhydifferentorganizationscarryoutspecificactivities(Mascarenhas,1989),especiallywhenwesimultaneouslyconsidertheirorganization-specificcompetencies.Third,managersofmanyorganizationsarefacedwithmakingastrategicdecisionaboutwhetherornottoadoptanEMS.Byunderstandingthefacto