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Regulatory Pressure (regulatory + pressure)
Selected AbstractsIntegrated environmental product innovation and impacts on company competitiveness: a case study of the automotive industry in the region of MunichENVIRONMENTAL POLICY AND GOVERNANCE, Issue 1 2008Ursula Triebswetter Abstract This paper examines the impact of integrated environmental product innovations on company competitiveness. In a regional case study about automotive, rail and commercial vehicle firms in Southern Germany it is found that integrated environmental product innovation is driven by factors such as regulatory pressure, the search for competitive advantages and technological lead as well as customer pressure. Regulatory pressure includes sector policies, such as emission standards, and wider non-sector energy conservation issues, at both national and international levels. For instance, EU directives on future use of renewable energy as well as national goals for reaching the Kyoto protocol play an important role in driving innovation. The study finds that integrated environmental product innovations driven by regulatory pressure produce similar competitiveness impacts as innovations undertaken voluntarily by companies. Such results yield supporting evidence for the so-called ,Porter hypothesis', which assumes that environmental legislation stimulates innovation and leads to ,win,win' situations , the simultaneous reduction of pollution and increase in productivity. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment. [source] Empirical Analysis of Delays in the Signing of Audit Reports in SpainINTERNATIONAL JOURNAL OF AUDITING, Issue 2 2008Enrique Bonsón-Ponte This study sets out to analyse the factors that determine delays in the signing of audit reports. The delays are measured as a function of the number of days that elapse from the closure of the accounting period until the date when the audit report is signed. The study has been conducted in Spain, on 105 companies of the Spanish continuous market, from 2002 to 2005. The results obtained utilizing panel data methodology demonstrate that the two factors characterizing the companies that present less audit delay are: classification to sectors that are subject to regulatory pressure, such as the financial and energy sectors; and the size of company relative to its sector. Variables such as audit firm, qualifications or regulatory change show no significant relationship with audit delay in the Spanish context. [source] Public policy and corporate environmental behaviour: a broader viewCORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, Issue 5 2008Runa Sarkar Abstract Corporate strategies to manage the business,ecological environment interface have evolved against the backdrop of regulatory pressures and stakeholder activism. Despite its relevance with respect to sustainable development, a well developed theory encompassing all aspects of corporate environmental behaviour, especially incorporating incentive compatible public policy measures, is yet to be developed. This paper is a step in this direction, aiming to assimilate contributions related to different aspects of corporate environmental behaviour, capturing the transition from environmental management to environmental strategy. In the process we identify areas where there is a need for further research. We find that there is plenty of scope in developing more complex models to explain a manager's rationale for adopting sustainable strategies in the backdrop of the policy regime, and in conducting more empirical (both descriptive and quantitative) work to obtain clearer insights into managerial decisions. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment. [source] | ||||||||||