ISO 14001 y variables económicas, ¿hay alguna relación? Análisis de las empresas certificadas del sector cerámico español

Abstract

The increased in the adoption of formally environmental certified practices through environmental management systems is a provable fact. Its implementation, which has a high cost for the companies, is expected to generate benefits, although the relation between the implementation of ISO 14001 and its influence on the improvement of economic indicators over time has not been documented. This paper analyzes the relation between the implementation of an environmental management system, the ISO 14001, and economic performance in the short, medium and long term for the companies of the Spanish ceramic tile industry. It explores the economic indicators for each of the 66 manufacturing companies which have implemented the aforementioned standard from 1996 until 2009 through a comparison with a control group. Results show that ISO 14001 does not affect the economic results of the studied companies. We have not found significant differences in the operating income values, neither in the increase in revenues in the long term in any of the three analyzed periods, contrary to the expected results.