Are IBEX 35 companies applying environmental management systems?

Abstract

In a context of globalization and improvement day after day, companies have to strive to give the best of themselves. In order to meet the requirements and objectives set as institutions such as the United Nations (UN) or the European Commission, environmental management methods are used so that companies can be the most competitive and at the same time have a sustainable use of resources. Environmental management systems such as EMAS and ISO 14001 are two of the most widely used methods by companies. This work will focus on the branch of corporate social responsibility in the environmental aspect analyzing Spanish companies. The Ibex35 companies will be analyzed through their annual reports to find out if they apply environmental management systems, ISO 14001 or EMAS and if they show commitment to protect the environment with their activities.