Abstract: . . .  higher transparency concerning the environmental performance of EMS. Furthermore, stronger incentives from different stakeholders, such as market participants or state authorities are needed in order to drive companies more effectively into the direction of environmental sustainability. ISO 14001 : Profitable – Yes! But is it Eco-effective? 12 References Bieker, Th., Th. Dyllick, C.-U. Gminder and K. Hockerts (2001)’Towards a Sustainability Balanced Scorecard – Translating Strategies into Multiobjective Sustainability Management’, Proceedings of the 10 th . Business Strategy and the Environment Conference, Leeds 2001, p. 22-31. Delmas, M. (2001) ‘Stakeholders and Competitive Advantage: The Case of ISO 14001 ’, Production and Operations Management, Vol. 10, No.3, p. 343-358 De Simone, L., and F. Popoff (1997) Eco-Efficiency – The Business Link to Sustainable Development , Boston. Dyllick, T., and J. Hamschmidt (2000) Wirksamkeit und Leistung von Umweltmanagementsystemen , Zurich Dyllick, T. and K. Hockerts (2002) ’Beyond the Business Case for Corporate Sustainability’, Business Strategy and the Environment, Vol.11, No. 2, p.130-141. Enroth, M., and M. Zackrisson, (2000) ’Environmental Management Systems – Paper tiger or powerful tool’, Conference proceedings of the 2000 Eco-Management and Auditing Conference, 29-30 June 2000, University of Manchester. IWÖ-HSG (ed): Swiss Companies with an ISO 14001 Certificate, monthly updated list, Download http://www.iwoe.unisg.ch/ ISO (1996): ISO 14001 - Environmental Management Systems, Specifications with guidance for use, Geneva Nattrass, B., and M. Altomare (1999) The Natural Step for Business: Wealth, Ecology and the Evolutionary Corporation’, New Society Publishers 1999 Pearce et al. (1993) Blueprint 3: Measuring Sustainable Development , Earthscan, London. Prehn, M. et al. (1998) ‘Auswertung der Ergebnisse von Modellprojekten zur Umsetzung der EG- Umwelt-Audit-Verordnung’, UBA (ed.): Texte 20/1998. SIGMA Project (2001): The SIGMA Project: Sustainability in Practice, Sections 1-3, 4-6, Appendix A-F (Version July 2001), Download via http://www.projectsigma.com Steger, U. (2000) ’Environmental Management Systems: Empirical Evidence and Further Perspectives’, European Management Journal, vol. 18, No.1, p. 23-37 UNI-ASU (1997) Öko-Audit in der mittelständischen Praxis , Bonn US EPA (2000): National Environmental Performance Track Program: http://www.epa.gov/ performancetrack/ 2002 University of St. Gallen – All right reserved  . . .
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