Environmental Management Controls at Michelin – How Do They Link to Sustainability?. (2nd January 2018)

• Record Type: Journal Article
• Authors: Baker, C. Richard; Cohanier, Bruno; Gibassier, Delphine
• Is Part Of: Social & environmental accounting. Volume 38:Number 1(2018)
• Page Start: 75
• Page End: 96
• Publication Date: 2018-01-02
• Subjects: Social accounting -- Periodicals; Environmental auditing -- Periodicals; Economic development -- Environmental aspects -- Accounting -- Periodicals; 658.408
• DOI: 10.1080/0969160X.2018.1438300
• Languages: English
• ISSNs: 0969-160X

Abstract

ABSTRACT: The purpose of this paper is to study the evolution of environmental management controls of the Michelin Company, and see how they achieve – or not, to bring Michelin closer to a contribution to sustainability. By putting Michelin's environmental management controls in perspective with the expectations of the literature in terms of building the 'right' package for environmental controlling, we discuss how the efforts of a large French company over the years contribute – or not, to bring its performance closer to a contribution to sustainability.