Description:
<jats:p> A very extensive academic debate is currently ongoing regarding the managerial decision to adopt an environmental management system compliant with ISO 14001 or Eco Management and Audit Scheme (EMAS), and the respective effectiveness of the two metastandards. According to the institutional theory, the adoption of metastandards is driven by the need for social legitimacy, thus generating isomorphism among firms. The few existing studies on the internalization of these standards requirements have considered only specific aspects of the management system, such as the use of operational procedures in daily practices or employee involvement. To fill this gap, we investigated the level of internalization of EMAS requirements, taking into account all the key elements of the Deming Cycle. Using data from 224 questionnaires from EMAS organizations, we tested whether EMAS adopters with a higher internalization of its requirements (a) have better environmental performance and (b) are more motivated to make environmental investments. Our results clearly show that opting for a metastandard does not necessarily lead to homogenous behaviors among adopters. However, the level of internalization of its requirements both in terms of the strategies and daily operational procedures is a key determinant in achieving a real improvement in performance. </jats:p>