Using the Environmental Management System (EMS) to control the implementation and emergence the green strategies

Citation

(2012), "Using the Environmental Management System (EMS) to control the implementation and emergence the green strategies", Journal of Accounting & Organizational Change, Vol. 8 No. 1. https://doi.org/10.1108/jaoc.2012.31508aaa.001

Using the Environmental Management System (EMS) to control the implementation and emergence the green strategies

Article Type: Doctoral research abstracts From: Journal of Accounting & Organizational Change, Volume 8, Issue 1

Purpose - Over recent years, the Environmental Management System (EMS) has become one of the most recognized instruments for operationalizing the CSR concept in companies. The objective of this study is to analyze how this management system is used in companies when they implement the intended green strategies and explore the new green strategies.

Design/methodology/approach - To achieve this objective, two theoretical frameworks are used: the new institutionalism in organizational analysis and the levers of control of business strategy. The research methodology is qualitative and is comprises of three phases: an exploratory study; a multi-sites case study; and a longitudinal study. The data are analyzed with two softwares: Nvivo 7 and Alceste.

Findings - The results show the role of EMS control system in the implementation of green strategies, from the integration of “green ideals” of society to the publication of environmental performance at stakeholders. Two mechanisms are essential in this process: the concepts of “internal interactivity” and “external interactivity”. These two concepts illustrate materially and concretely the objectification and subjectification phases of “process of institutionalization” and, they suggest that interactivity of “control systems” is not limited to a vertical dimension as suggested by Robert Simons, but it tends towards three dimensions: vertical, transversal, and external. Further, the results show a typology of relationships between the “interactive control systems” and “diagnostic control systems” and the “levels of organizational learning”. This typology demonstrates that, contrary to the literature, some “diagnostic control systems” can lead to “generative organizational learning” (or double loop learning) and emergent strategies. Similarly, the “interactive control systems” do not systematically lead to “generative learning” but may be limited to “adaptive learning” (or single loop learning).

Research limitations/implications - This research improves the theoretical field of the links between control, strategy, and organizational learning in nonfinancial area, which remains largely unexplored in the academic literature. But the results are limited to the environmental dimension of CSR. Future research can explore the use of different “control systems of CSR” in companies.

Practical implications - This research provides answers about: the process of implementation and emergence of strategy, the key role of internal and external stakeholders in this process, the levers and obstacles in organizational learning, and implementation of EMS in companies of different sizes and business sectors.

Originality/value - The originality of this research focuses on the intersection of two theoretical frameworks (levers of control and neo-institutionalism) previously used independently in the literature. This study shows that there exists a link between these two theoretical frameworks and they can enrich each other.

Paper type Case study

Awarded Institution – University of Poitiers, FranceSupervisors – Professor Nicolas Berland, University of Paris DauphineContact e-mail: angele.renaud@u-bourgogne.frDr Angèle Renaud (born Dohou)Senior Lecturer, University of Bourgogne2 boulevard Gabriel – BP 2661121066 DIJON cedex