title: EMAS statement: benign accountability or wishful thinking? Insights from the Greek EMAS registry.
abstract: Do organizations certified under the Eco-Management and Audit Scheme (EMAS) effectively discharge their environmental accountability through their statements? Is the EMAS statement a step forward for the transparency of environmental management and the empowerment of organizational stakeholders' decision-making? Drawing from the Greek EMAS registry we apply an evaluation method for the completeness and materiality of environmental statements. While the latest version of the EMAS Regulation has introduced a set of forward-looking - yet challenging - improvements, the application of the standard should be closely examined. With this in mind, the key objective of this research note is to provide - from a descriptive standpoint - insights on the content of EMAS-based environmental accountability and a basis for future research as well as fruitful policy debate.
authors.affiliation: Centre for Environmental Policy & Strategic Environmental Management, Department of Environment, University of the Aegean, University Hill, Lesvos Island 81100, Greece. skouloudis@env.aegean.gr
authors.forename: Antonis
authors.initials: A
authors.lastname: Skouloudis
authors.forename: Keith
authors.initials: K
authors.lastname: Jones
authors.forename: Eleni
authors.initials: E
authors.lastname: Sfakianaki
authors.forename: Eugenia
authors.initials: E
authors.lastname: Lazoudi
authors.forename: Konstantinos
authors.initials: K
authors.lastname: Evangelinos
mesh_terms: D003659:Decision Making, Organizational; D004777:Environment; D006115:Greece; D009938:Organizations; D012941:Social Responsibility
keywords: Disclosure assessment; Eco-Management and Audit Scheme (EMAS); Environmental accountability; Environmental statement; Greece