Analysis and Evaluation of an Environmental Management System: A Case Study at Pt X-a Steel Company

DOI

10.2991/aprish-18.2019.14How to use a DOI?

Keywords

Environmental management system, environmental strategy, environmental management accounting, environmental costs, environmental innovations, and environmental performance

Abstract

This study aims to analyze and evaluate whether increased awareness regarding environmental issues has encouraged organizations to apply environmental management systems and use environmental management accounting (EMA), which drive environmental innovation, and thus enhance the company's environmental performance. There is, however, little evidence to consubstantiate this claim and thus this paper aims to investigate the issue. PT X is one of the largest steel companies in Indonesia. This study highlights the importance of using EMA in implementing an environmental management system within the company. It shows that even though an environmental management system has been installed by the company to avoid any serious impacts of environmental pollution (e.g., in the form of iron dust), the company has yet to implement an EMA system with environmental management reporting (e.g., in the form of a cost-benefit analysis) to address problems. The company carried out its environmental management system to comply with the prevailing legislation and regulation, rather than as an environmental strategy and innovation for the future sustainability of the business.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nadifa Dewinta Danastri
AU  - Elvia R Shauki
PY  - 2019/10
DA  - 2019/10
TI  - Analysis and Evaluation of an Environmental Management System: A Case Study at Pt X-a Steel Company
BT  - Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)
PB  - Atlantis Press
SP  - 119
EP  - 128
SN  - 2352-5398
UR  - https://doi.org/10.2991/aprish-18.2019.14
DO  - 10.2991/aprish-18.2019.14
ID  - Danastri2019/10
ER  -