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Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
Available online at http://jeasiq.uobaghdad.edu.iq
An Evaluation of Environmental Performance According to The International
Standard (ISO14001: 2015) in a Field East of Baghdad
/ A Case Study in the Midline Oil Company
Ekhlas Jasim Resen
Mohammed Sadiq AbdulRazzaq
College of Administration And Economics
University Of Baghdad
Collage of Administration And Economics
University Of Baghdad
ikhlass.jassem1205a@coadec.uobaghdad.edu.iq
dr-aldouri@coadec.uobaghdad.edu.iq
Received11/9/2022 Accepted 16/10/2022 Published: December / 2022
NonCommercial 4.0 -Creative Commons AttributionThis work is licensed under a NC 4.0)-(CC BY International
Abstract
EMSin accordance with ISO 14001: 2015 is considered an entry point to
reduce environmental impacts, especially the effects resulting from the oil industry,
which is the main source of environmental pollution and waste of natural
resources, since the second revision of the standard took place in September 2015.
The problem of the research was manifested in the weakness in understanding of
the correct guidelines that must be followed in order to obtain and maintain the
standard .The purpose of this research was to give a general picture of what is
behind ISO14001:2015 and how it is possible to create a comprehensive base for
understanding its application by seeking the gap between the actual achieved
reality, standards requirements and the diagnosis of their causes in the Medline Oil
Company A field east of Baghdad by using the checklist and a number of
statistical analysis methods (arithmetic mean, weights and percentages).The
research reached a number of results; the most important of which is the existence
of a gap in the application of the standard at a rate of (47.03%) resulting from a
weakness in the application of most of the standard’s clauses in the company and
lack of interest in the programs related to the treatment and reduction of
environmental impacts. The added value in this research is evident by diagnosing
the strengths and weaknesses in each clause of the environmental specification in
preparation for setting plans to eliminate or reduce the gap in the company under
consideration.
Paper type: Case research.
Keywords: EMS ISO14001:2015, Extractive oils industry, Environmental
Management System, ISO14001: 2015, Standardization, environmental
performance, pollution, Environmental Management.
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
1. Introduction
Environmental issues have received increasing attention from international
organizations in order to preserve them due to human-caused pollution, and this
concern for the environment came to preserve the health and safety of future
generations, as most countries of the world have enacted laws to protect the
environment. The industrial sector took into consideration the environmental
aspects in its various operations, activities and functions, especially if it is active in
a sector that pollutes the environment. Hence, these organizations found themselves
looking for new tools, mechanisms and methods of work that are consistent with
and respond to environmental requirements, and this only happens through the
adoption of the (EMS)in accordance with the international standard ISO 14001.
Therefore, the importance of this research appeared in shedding light on the
problem of environmental pollution resulting from industrial activities and the
various process, specifically the oil industries, in order to preserve the environment
and protect it from environmental pollutants by setting plans, mechanisms and
work procedures to address the effects of various environmental aspects because
they pose a challenge to industrial organizations on how to reduce them and turn
them into opportunities to improve environmental performance, enhance
environmental reputation, and embody an ethical environmental commitment.
The researcher relied on several previous studies, including the research
(Murmura et al., 2017), whose goal was to analyse the two management systems
ISO14001 and ISO19001 environmental auditing from a third aspect, not only to
consider the advantages and disadvantages of their implementation separately, but
also to develop them together in the organization and also show the type of motives
which pushed the Italian companies to implement them together in order to present
the results of a pilot survey that was conducted between the Italian companies
accredited the ISO 14001 environmental management system, and the European
Environmental Management and Audit System, and the most prominent
conclusions of the research were that the certificate of the environmental audit and
management system is closely related to ISO 14001; the majority of companies
operating in International markets have both standards, as well as the emergence
of evidence regarding the fact that more third-aspect environmental auditing and
management system certified companies operated in international markets than
companies that rely on ISO14001.
Among the other studies is the research of (Zaidan, 2020), which aims at
diagnosing and determining the size of the gap in the application of the
requirements of the (EMS)according to the standard ISO 14001:2015 and to know
the resulting environmental problems, as well as the application of the failure mode
and effects analysis (FMEA) tool to support the application and implementation of
the requirements of the system environmental management, where the researcher
used the case research method of the session’s refinery/light derivatives commission
as a sample for the research. The most important conclusions that Zaidan reached
were the limited interest and environmental awareness among most of the
company’s employees, with a weakness in holding seminars, courses and
workshops that would enhance interest and environmental awareness , with the
absence of diversity in the use of means and tools for risk assessment and reliance
only on the risk matrix when evaluating from time to time, in addition to the
existence of work procedures according to ISO 14001: 2004, but they are brief and
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
do not cover the reality of the refinery’s work in detail in operational and
environmental terms, as well as the presence of guiding work instructions manuals,
but they are not activated and do not work according to them.
Industrial progress and development have a major role in increasing
economic growth, but this leads to an increase in the percentage of environmental
pollution resulting from those industries, including the waste of oil products, as the
extractive oil industry directly affects the safety of all workers in the Midline Oil
Company (MOC.) as well as the surrounding areas through water and air pollution
as a result of the gases emitted from the production processes associated with oil
extraction, the researcher conducted a preliminary survey in the (MOC.) (the
research community) to determine the extent of interest in environmental factors
and their effects, as well as identifying the extent of the application of the
international standard in the East Baghdad oil field (research sample) of the MOC.
In light of this, the following questions were raised:
i. Is there a gap between the actual reality achieved in the researched company and
the requirements of the international standard (ISO14001: 2015)? Are there
solutions and treatments to reduce or bridge the gap, if any?
ii. Are modern techniques and tools relied upon in diagnosing, identifying and
evaluating risks related to environmental aspects in order to support and
implement the requirements of the environmental management system?
iii. Does working in the East Baghdad field (research sample) lead to environmental
damage, depletion of resources, increased wastage of production and increased
waste rates?
The importance of the research is reflected in its selection of an area of vital
importance to society in general, and the oil sector in particular, as the topic of
concern for the environment is one of the contemporary issues that have occupied a
top priority due to the severe damage that has befallen the environment, which has
greatly affected the possibility of benefiting from what is available; as it is a
resource naturally necessary for human life, the importance of this research is
reflected in the following points:
i. Assessing the reality of the Midline Oil Company from an environmental point of
view by measuring the percentages of conformity with the requirements of
ISO14001:2015 in order to find the best ways that would reduce the percentages of
non-conformity and increase the percentages of conformity by developing
procedures and plans for that.
ii. Providing effective plans, mechanisms and tools to manage the various
environmental aspects of the company, with a focus on activating administrative
plans that require more attention and environmental awareness.
1. Enhancing environmental awareness through the formation of work teams to
identify the risks of environmental aspects and risk-based thinking leads to the
improvement of future environmental performance as a result of understanding
the needs and expectations of the stakeholders.
2. Access to some results and proposals that are likely to help form a better picture
of the extent of the contribution of ISO 14001 to the diagnosis and assessment of
the risks of environmental aspects, as a new vision within the requirements of
environmental protection.
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Vol.28 (NO. 134) 2022, pp. 29-56
3. Assessing the environmental situation of the concerned company by measuring
the conformity rates with the requirements of ISO14001: 2015 and finding the best
ways to reduce non-conformity rates and increase conformity rates by developing
procedures, practices and plans for that.
2. Materials and Methods
2.1 The origin and concept of EMS
The Environmental Management System (EMS) is considered as one of the
most prominent systems used to manage the environmental aspects of
organizations (Oliveira et al., 2016:1). The adoption of the (EMS) has begun as a
framework for integrating policies and programs for the environmental protection
of organizations (Murmura et al., 2017:3). EMS plays an important role in
voluntary initiatives to protect the environment, where environmental management
systems are formed according to a set of administrative processes that focus on
identifying, measuring and controlling the environmental impacts of companies
(Kiatkulthorn and Sundstedt, 2016: 14). ISO 14001 environmental management
systems are not only a system for environmental performance, but can also be used
as a driving force for sustainable development and value creation in a process of
fundamental change aimed at quality improvement (Fonseca, 2015:39). EMS is
useful in better fulfilling the legal obligations related to the activities of the
organization and allowing access to the latest information and in accordance with
the environmental legislation and in case of failure corrective actions must be taken
to correct the situation (Mangra, et.al, 2014:6) and EMS is in accordance with the
standards of ISO 14001 is a continuous standard for continuous improvement and
does not refer to compliance with a specific goal or result, meaning that
organizations are not required to perform environmentally on what they must
achieve regardless of commitment to environmental regulations and
implementation of the continuous improvement process to achieve their goals and
objectives in an organized and documented manner (Kiatkulthorn and Sundstedt,
2016: 14).
An (EMS)(EMS) is designed to help companies manage their environmental
obligations and responsibilities and includes a continuous cycle of improvement
(Thomas, 2014: 154). The researcher in Figure 1 illustrates this philosophy.
Figure (1): The (EMS)Cycle
Source: (Jain, Ravi K., (2016), “Environmental Impact of Mining and MinERAL
PROCESSING Management, Monitoring, and Audit Strategies,” USA, P 36.)
Environmental
Policy
Planning
Implementation
and Operation
Check and
Correct
Management
review
Continuous
improvement
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A number of researchers have presented different definitions of EMS.
(ISO14001) defines it as “the comprehensive management system that includes the
organizational structure, planning activities, responsibilities, practices, procedures,
processes and resources for developing, implementing, achieving, reviewing and
maintaining environmental policy.” Franz et al.,(2017:79) define it as "It is the part
of the overall management system of the organization which deals with the
regulatory and policy requirements related to the environmental aspects, especially
the protection of the environment, in order to ensure that the products and
processes of the organization are environmentally friendly and that the employees
and stakeholders are aware of their duties in the environment in a responsible
manner." Lee (2018:25) defines it as "A system used by an organization to ensure
that it does everything possible to protect the environment and follows all laws
related to the environment," while Kniaz et al.,(2020:58) define it as "It is an open,
artificial, and managed system which it is based on organizational, individual and
collective goals of management qualifications, which correspond to social needs, on
the basis of the provisions of the concept of sustainable development," while Shah
et al.,(2022:49) define it as "A systematic management to reduce the environmental
impact of an organization or company whose main objective is to protect the
environment as it acts as a weapon to combat mismanagement caused by the
results of organizations in their various operations in different work
environments."
Based on the foregoing, the researcher defines EMS in a way that is
appropriate to the nature of the field of research as: “An integrated administrative
system represented in the main functions of management: planning, organizing,
directing and following up the workflow with an environmental impact in order to
achieve the objectives and policies of the project in this field according to specific
programs with the aim of improving its environmental performance.”
EMS is considered as one of the most prominent systems used to manage
the environmental aspects of organizations (Viranda et al., 2020:3). The (EMS)
played an important role in voluntary initiatives to protect the environment. It also
constituted a set of administrative processes that focus on identifying, measuring
and controlling the environmental impacts of companies that included the
structure of roles and responsibilities and a set of procedures related to the
environmental political management of the organization, including direct
environmental aspects, and indirect, such as compliance with legal and other
requirements (Bravi et al., 2020:2). ISO 14001 environmental management systems
are not only a system for environmental performance, but can also be used as a
driving force for sustainable development and value creation in a process of
fundamental change aimed at quality improvement (Fonseca, 2015:39).
ISO 14001 is a continuous standard for continuous improvement and does
not refer to compliance with a specific goal or result, meaning that organizations
are not required to perform environmentally on what they must achieve regardless
of commitment to environmental regulations and implementation of a continuous
improvement process to achieve their goals and objectives in an organized and
documented manner (Harmoko and Suef,2021:3) Similar to the Deming Plan-Do-
Check-Act cycle, the ISO 14001-based EMS provided a framework for frequently
and systematically dealing with environmental issues to achieve sustainable
environmental performance (Zilahy, 2017:24 ; Harmoko and Suef,2021:3) .
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
An EMS based on the ISO 14001 standard is part of the environmental
management tools. ISO 14001, which sets out requirements for environmental
management systems, is one of the standards in the ISO 14000 series of
environmental management standards (Dereinda and Greenwood, 2015:2). ISO
14001 can be applied to any service or industry organization and is one of the most
widely used voluntary environmental management tools globally (ISO, 2015a;
Iatridis and Kesidou 2016: 3; Boiral et al., 2017: 2.According to Purwanto et al.,
(2021:22) the current ISO 14000 standard contains a global technical standard for
environmental compliance required not only by companies, but also by suppliers
and distributors.
The need for the development of environmental management standards
arose from the results of the deliberations during the convention of the United
Nations Conference on Environment and Development (UNCED) in Rio de Janeiro
in 1992 (Bravi et al.,2021:2), in which a call was made to establish common
standards , the ISO 14001 standard was launched in 1996, as the first in the 14000
series of ISO standards for environmental management (Dereinda and Greenwood,
2015:2); based on International Standards Organization (ISO) data in 2018, there
are 307059 companies in the world that have implemented ISO 14001 (Budi et
al.,2020:1).
Organizations are motivated by various factors to implement the ISO14001-
based Environmental Management System. However, the benefits and effectiveness
of implementing an EMS are not directly related to motivation, but rather to
organizational characteristics (Zobel, 2016:603). In fact, it has been highlighted
that organizations are motivated more by internal factors than external factors to
implement EMS-based ISO14001 (Iatridis and Kesidou, 2016:1; Boiral et al.,
2017:22; Vilchez, 2017:35).
2.2 Notable changes in the 2015 version of ISO 14001
ISO standards are meant to be reviewed regularly to ensure that they
remain relevant and effective (BSI, 2015:2; Fonseca, 2015:43). The ISO 14001
standard has been revised twice, since its launch - in 2004 and 2015 (ISO, 2015a ;
Zutshi and Creed, 2015:92; Maliwatu, 2018:21).Changes made with each review
are influenced by ongoing lessons from practice and the results of the extensive
research that has been and continues to be conducted around the world regarding
the ISO 14001-based (EMS)(Salim et al., 2018:652).Moreover, as Zilahy (2017:23)
explained, shifts in the way of thinking about environmental challenges and the
development of new technological solutions also continue to influence the
development of environmental management tools, which include ISO 14000
standards. Some of the notable changes introduced in the 2015 (3rd Edition)
version of the ISO 14001 standard are highlighted below.
The ISO standard, (ISO, 2015a), incorporated enhanced requirements
for environmental performance (Fonseca, 2015:37; Zobel, 2016:602) in order to
partially help counteract the weaknesses highlighted by previous research findings,
such as (Darnall et al., 2008:30) who have argued that the environmental
performance of an organization could even deteriorate while the organizations
continued to maintain certification. The emphasis on identifying and proactively
managing risks and opportunities that could influence the achievement of the
organization’s desired outcomes is also intended to enhance environmental
performance (Dereinda and Greenwood, 2015:1; Ramana and Kaushal,2020:10 ).
Journal of Economics and Administrative Sciences
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Moreover, the role of senior leadership is becoming more prominent in the
sense that the ISO 14001 standard expects organizations to make environmental
management part of their strategic management activities (ISO, 2015a; Nel and
Alberts, 2016:3). Entry into the ISO 14001 standard for the requirements of
organizations to define organizational context is also a necessity for strategic
management (Banks et al., 2016: 19).
The 2015 version of the ISO 14001 standard also brought more emphasis to
the process approach and life-cycle thinking (ISO, 2015a). Interrelated activities
and issues, enhancing the chances of achieving the desired results, analysis of
processes and related issues entails continually assessing risks and opportunities,
considering all steps of the process, from start to finish - by reflecting on the life
cycle (Fonseca, 2015: 46; ISO, 2015a; Kumar and Sami, 2020:11).
2.3 Advantages of the 2015 ISO 14001 Environmental Management System:
Most writers and researchers agreed on a number of advantages when
applying (ISO 14001), which appear as follows (Syam et al., 2021:44; Fura and
Wang, 2017:104; Da Fonseca, 2015:47)
Strengthening the organization's capabilities, process innovations and improving
efficiency to support its competitive position.
Reducing the size of the regulatory authorities and stimulating the emergence of
environmental competencies.
Reducing costs and reducing the consumption of water and energy resources to
improve environmental performance and improve the organization's
environmental image and reputation.
Improving: maintenance, operational efficiency, relationships with the
community, authorities, and legal and regulatory bodies.
Working to meet customers' desires by reducing waste, improving product
quality and reducing environmental risks.
Increasing production capacity and prevent wasting raw materials, energy and
production requirements.
Others believe that the new version of the ISO 14001:2015 standard has many
advantages for the user, for example: (Anwar and Imad, 2021: 452; Mansur and
al-Salami, 2021: 62)
Provides more importance to management participation.
It helped to deal with risks and opportunities in an orderly manner.
Uses a common structure and terminology for other management system
standards - which is particularly useful for organizations implementing many
management systems (environmental, health and safety, or business continuity).
Achieves strategic business objectives by integrating environmental issues into
business management.
Improves the company's reputation and stakeholder confidence through
strategic communication.
Purwanto et al.,(2020:14059) add that internal benefits have become a more
influential factor than external benefits, although the gap between these two factors
is not relatively large, as the company's influence in the market, the transition from
traditional practices to sustainable practices, and the improved relationship with
society resulting from better environmental performance; improving waste
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treatment is a set of contributing factors from which companies derived their
interest in implementing the standard .
2.4 Obstacles to the application of ISO14001
There are a number of obstacles that the organization faced when trying to
obtain the standard, and they are summarized (Al-Obaid, 2006: 37; Salman, 2015:
38) as follows:
1. The process of implementing an EMS takes much longer than the organization
expects, as a result of the numerous documents required and the time required to
prepare them.
2. Problems that arise during the process which are often related to the lack of time
required, adequate preparation and required procedures.
3. Some organizations feel that the system is too bureaucratic in terms of
adherence to formalities and standards.
4. For small organizations, guidelines are often difficult to understand, and
certifications can be expensive.
5. Many organizations considered it difficult to track environmental performance
and created effective environmental performance indicators.
6. There is often a conflict of priority that may arise from working with an EMS in
that it is difficult to identify the most important criteria, which should be given the
highest importance.
2.5 Research objectives3.4 The research population and sample and the reasons
for selection
Due to the difficulty of being familiar with the sources of pollution and
emissions in the Iraqi environment, the Midline Oil Company was chosen as a
community to research in the gap survey stage according to criteria that served the
main objective of this research and address the problem at hand, and these criteria
are:
1. Oil is the main pillar, if not the only pillar on which the state budget is based, as
it is the main and important artery for the Iraqi economy and its obligations.
2. There is a tendency on the part of the government and the concerned authorities
represented by the Ministry of Health and Environment as well as the Ministry of
Oil towards the application of environmental management systems.
3. The company's stakeholders suffer from weak environmental financial
allocations by senior management and out-dated infrastructure, all of which
impede the work of the environmental management system.
The company represents one of the companies of the Ministry of Oil
working in the extractive sector and its place of management is in the city of
Baghdad / Rashidiya. Its capital is (90) (ninety billion dinars) based on the
provisions of Article (3) of the Public Companies Law No. (22) of 1997, as amended
and the number of employees. It has (2984) affiliates until the end of 2018
compared to (2839) affiliates at the end of 2017, i.e. an increase of (145) affiliates,
and the company includes many production sites that extend to a wide
geographical area, starting from the East Baghdad field (in the Rashidiya area)
and the Naft Khana in Diyala Governorate all the way to Al-Ahdab Oil Field and
Badra Field in Al-Kut Governorate, as well as the Okaz and Al-Mansuriya Gas
Fields in Al-Anbar and Diyala Governorate. The above sites include processing
units for crude oil and exporting it to the beneficiary parties. The Oil treatment
units, storage and export units.
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2.6 The research method
In line with the subject of the research in an attempt to achieve its objectives,
and in order to achieve the desired results, the research will adopt the case
research approach, as it suits the research of the reality of (the Midline Oil
Company), and that this method depends on (personal interviews - observation
method - checklists - as well as field experience), which helps in highlighting the
gap through responses and observations in kind, which leads to determining
conclusions and giving recommendations and appropriate solutions or alternatives
with tangible impact.
Measures
This paragraph deals with measuring and analyzing the gap through (Check
List) to know and diagnose (strengths and weaknesses) for each clause of the
specification, resulting from measuring the percentage of deviation (the gap)
between the actual environmental reality of the research community (MOC.) and
the requirements Specification ISO14001:2015 on the heptagonal scale by
allocating a specific weight to each of the scale’s paragraphs. Table2 shows the
scale clauses and their weights that range between application and complete
documentation (with a weight of six degrees) and non-application and
documentation (with a weight of zero), and using the arithmetic mean and
percentages, as well as graphs to clarify the scope of the gap in the documentation
and application of those requirements in the Midland Oil Company field east of
Baghdad.
Table (1): The seven-point scale to determine the degree of conformity with (ISO
14001:2015)
Scale paragraph
weight
Scale paragraph
No.
6
Fully applied and fully
documented
1
5
Fully applied and Partially
documented
2
4
Fully applied and undocumented
3
3
Partially applied and fully
documented
4
2
Partially applied and Partially
documented
5
1
Partially applied and
undocumented
6
0
Not applicable and
undocumented
7
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The source: Al-Khatib, Samir Kummel, (2008), Total Quality Management and
ISO - Contemporary Introduction, Library of Egypt and Dar Al-Murtada - Iraq -
Baghdad, 326.
The practical aspect of the research was accomplished through the checklists
and based on the statistical tools (Al-Khatib, 2008, 327):
1- Weighted arithmetic mean: the average is found for the arithmetic mean and
through the relationship.
Weighted arithmetic mean =
(1)
2- Percentage of conformity with the standard (ISO14001:2015): The percentage of
each requirement is calculated to determine the extent of conformity and variance
with the requirements of the standard (ISO14001:2015) through the relationship:
Percentage of conformity = (weighted mean ÷ highest score on the scale) x 100%
(2)
3- Gap size: to find out the percentage of difference between the actual reality of
the requirement and what is required by the standard (ISO14001:2015).
Gap size for each requirement = 1- Percentage of conformity. (3)
3. Discussion of Results
It is known that the ISO 14001:2015 standard contains (10) clauses, the first
three of which are defining clauses related to the field, standard references,
definitions and terms. As for the rest of the categories, they are basic ones, and they
are (7): {(4) organizational context, (5) leadership, (6) planning, (7) support, (8)
operating, (9) performance evaluation and (10) improvement}.
The researcher conducted several field tours with various environmental
teams from the Environmental Department of Medline Oil Company for the
purpose of monitoring and field inspection of the actual environmental reality,
records and documents related to the (EMS) through the checklist designated for
that purpose, as Table 3 shows the analysis of the checklist for the fourth clause
related to (organizational context), while Table 4 is devoted to analyzing the
checklist related to the fifth clause of the mentioned standard (Leadership); these
two clauses have been chosen in order to clarify how this test will be conducted, as
this structure will be worked on for the rest of the clauses of the standard , and
then the results were collected the final results obtained from the analysis of the
checklists in Table 5.
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3.1 The analysis of the requirements of the fifth clause (organizational context):
Table 2 analysis of a checklist to meet the requirements of (organizational context)
Indications
The degree of conformity with the standard
(ISO14001:2015)
No.
Indications
Fully applied and fully
documented
Fully applied and
Partially documented
Fully applied and
undocumented
Partially applied and
fully documented
Partially applied and
Partially documented
Partially applied and
undocumented
Not applicable and
undocumented
4.1Understanding the organization and its context
4.1.1
Provide an (EMS)in compliance with
the requirements of the standard
(ISO14001:2015).
4.1.2
The senior management is working to
develop an (EMS) that suits internal
and external issues of direct or indirect
impact.
4.1.3
The administration is keen to develop
an (EMS) that is compatible with the
requirements of the standard in the
future.
4.1.4
Senior management studies and
determines the surrounding
environmental conditions to determine
and formulate its future
environmental directions.
weights
6
5
4
3
2
1
0
The number of repetitions
0
0
0
2
2
0
0
The result
0
0
0
6
4
0
0
Weighted arithmetic mean
The percentage of conformity (degree of
application)
Gap degree
The non-conformance percentage (degree of
non-application)
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4.2 Understanding the needs and expectations of interested parties.
4.2.1
Identification of the parties related to
environmental activity and within the
context.
4.2.2
Determining the needs and
expectations of the parties involved in
environmental activity within the
context.
4.2.3
The commitment of the senior
management to the requirements of
the concerned parties as regulatory
requirements and commitment to
them now and in the future.
4.2.4
The correlation of future trends and
decisions taken with other influential
parties in order to achieve the current
and future needs of the concerned
parties.
4.2.5
The commitment of senior
management to develop an (EMS) of a
nature compatible with the needs and
expectations of the concerned parties.
4.2.6
The senior management determines its
achievements in achieving the needs
and expectations of the concerned
parties.
weights
6
5
4
3
2
1
0
The number of repetitions
0
0
0
0
2
3
1
The result
0
0
0
0
4
3
0
Weighted arithmetic mean
The percentage of conformity (degree of
application)
Gap degree
The non-conformance percentage (degree of
non-application)
4.3 Determining the scope of the environmental management system
4.3.1
The scope of the EMS is determined
by taking into account the internal and
external issues affecting environmental
performance.
4.3.2
The scope of the (EMS) conforms to
the needs and expectations of the
stakeholders as well as the regulatory
requirements.
4.3.3
Establishing EMS scope limits in order
to control activities, products, and
services
4.3.4
Inclusion of all activities, products and
services when defining the field in the
environmental management system.
4.3.5
The ability of senior management to
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maintain its authority and influence in
implementing the environmental
management system.
4.3.6
Maintain documented information
related to the implementation and
improvement of the (EMS) and be
available to the relevant parties.
weights
6
5
4
3
2
1
0
The number of repetitions
0
1
2
0
1
1
1
The result
0
5
8
0
2
1
0
Weighted arithmetic mean
The percentage of conformity (degree of
application)
Gap degree
The non-conformance percentage (degree of
non-application)
4.4 Environmental management system
4.4.1
The administration works to establish
and implement an effective (EMS)
that achieves the desired results.
4.4.2
The company's management
maintains and improves its ecosystem
in order to enhance environmental
performance.
4.4.3
The company's management is keen to
take into account the company's
operations and the interactions
between them from an environmental
point of view.
4.4.4
Confirmation and commitment of all
levels of the company to the need to
adopt an (EMS)compatible with the
available capabilities
4.4.5
Senior management works to take into
account, when establishing and
maintaining the environmental
management system, the following:
a.
Understand the nature and
context of the company's
business
b.
Understand the needs and
expectations of stakeholders.
weights
6
5
4
3
2
1
0
The number of repetitions
0
0
0
1
3
1
0
The result
0
0
0
3
6
1
0
Weighted arithmetic mean
The percentage of conformity (degree of
application)
Gap degree
The non-conformance percentage (degree of
non-application)
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
Arithmetic mean of the Organizational context
clause
The percentage of conformity (degree of
application) to the Organizational context
clause
Gap degree for Organizational context clause
The percentage of non-conformity (degree of
non-application) for Organizational context
clause
3.2 The analysis of the requirements of the fifth clause (Leadership):
Table 3 The analysis of a checklist to meet the requirements of (Leadership)
5.Leadership
The degree of conformity with the standard
(ISO14001:2015)
No.
Indications
Fully applied and fully
documented
Fully applied and
Partially documented
Fully applied and
undocumented
Partially applied and
fully documented
Partially applied and
Partially documented
Partially applied and
undocumented
Not applicable and
undocumented
5-1 Leadership and Commitment
5.1.1
Senior management bears responsibility
for the effectiveness of the activities of the
environmental management system
5.1.2
Senior management's contribution to the
distribution and identification of (EMS)
responsibilities.
5.1.3
Ensuring the effectiveness of the (EMS)
and its integration with operations and
activities, reflects the responsibilities of
higher management.
5.1.4
Emphasis on senior management on
aligning environmental policy and
objectives with the strategic direction and
context.
5.1.5
Senior management works to provide the
resources required to ensure the effective
implementation of the environmental
management system.
5.1.6
Senior administrations continue to show
the importance of the role of effective
environmental management in achieving
the requirements of the environmental
management system.
5.1.7
The commitment of senior management to
focus on the principle of guidance and
contribution of employees to ensure the
effectiveness of the environmental
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
management system.
5.1.8
Confirmation by senior management that
the (EMS) has achieved the required
results.
5.1.9
Clarify the important role of senior
management in promoting and adopting
the principle of continuous improvement
in all operations and activities.
5.1.10
Supporting senior management for
relevant administrative positions in terms
of defining the scope of their responsibility.
Weights
6
5
4
3
2
1
0
number of repetitions
0
1
2
1
3
3
0
The result
0
5
8
3
6
3
0
Weighted arithmetic mean
Percentage of conformity (degree of application)
Gap degree
Non-conformance percentage (degree of non-
application)
5.2 Environmental Policy
5.2.1
The senior management determines the
environmental policy in line with its field
of work and the environmental
management system.
5.2.2
Achieving and implementing the
environmental policy and maintaining it
by the Midline Oil Company management
and other departments within the field.
5.2.3
That the senior management set and
formulate frameworks for environmental
objectives based on the environmental
policy.
5.2.4
The established environmental policy is
concerned with the environmental impact
of the outputs.
5.2.5
The environmental policy includes clearly
and explicitly the reduction of pollution of
the outputs and the commitment to
continuous improvement.
5.2.6
Senior management is committed to
developing an environmental policy that
takes into account the sustainable use of
resources, mitigation of climate changes
and the protection of biodiversity.
5.2.7
Senior management ensures that the
approved environmental policy meets the
requirements of the applicable
environmental management system.
5.2.8
Senior management works on the need for
the environmental policy to be specific,
known to the employees, documented on a
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Vol.28 (NO. 134) 2022, pp. 29-56
regular basis, and available to the
concerned parties.
Weights
6
5
4
3
2
1
0
The number of repetitions
4
2
0
0
0
0
2
The result
24
10
0
0
0
0
0
Weighted arithmetic mean
The percentage of conformity (degree of application)
Gap degree
The non-conformance percentage (degree of non-
application)
5.3 Organizational roles, responsibilities and powers
5.3.1
Confirmation of senior management on the
participation of workers in the (EMS)
through the assignment of roles,
responsibilities and powers of employees.
5.3.2
Provide workers with a clear
understanding of the roles entrusted to
them with regard to the (EMS) in order to
achieve the desired results.
5.3.3
The senior management works to ensure
that the responsibilities of the important
environmental impact entrusted to the
workers are announced and clear.
5.3.4
Defining the overall roles and powers of
environmental management.
5.3.5
Senior management identifies a person or
entity responsible for environmental
management.
5.3.6
Granting the representative / entity,
responsibilities and powers to submit
reports to evaluate the performance of the
(EMS) to the higher management and to
improve it.
Weights
6
5
4
3
2
1
0
The number of repetitions
2
2
1
1
0
0
0
The result
12
10
4
3
0
0
0
Weighted arithmetic mean
4.8
The percentage of conformity (degree of application)
80%
Gap degree
1.2
The non-conformance percentage (degree of non-
application)
20%
Arithmetic mean of the Leadership clause
The percentage of conformity (degree of application)
to the Leadership clause
Gap degree for Leadership clause
The percentage of non-conformity (degree of non-
application) for the Leadership clause
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
Table 4 The summary of the final results of the extent of conformity with the
provisions of ISO14001:2015 in the Midline Oil Company
Clause
No.
Main Clause
name
sub- Clause
Gap
rate for
each
major
Clause
No.
Weighted
arithmetic
mean
Match
percentage
%
Gap %
4
Context of the
organization
4.1
2.5
41.7%
58.3%
65,25%
4.2
1.17
19.5%
80.5%
4.3
2.67
44.7%
55.3%
4.4
2
33.3%
66.7%
5
Leadership.
5.1
2.5
41.7%
58.3%
35.8%
5.2
4.25
70.8%
29.2%
5.3
4.8
80%
20%
6
Planning.
6.1
6.1.1
2.33
38.8%
61.2%
53.3%
35%
6.1.2
3.71
61.8%
38.2%
6.1.3
3.17
52.8%
47.2%
6.1.4
2
33.3%
66.7%
6.2
5
83.3%
16.7%
7
Support
7.1
3.5
58.3%
41.7%
37%
7.2
3.38
56.3%
43.7%
7.3
3.83
63.8%
36.2%
7.4
7.4.1
4
66.7%
33.3%
31.1%
7.4.2
4.7
78.3%
21.7%
7.4.3
3.7
61.7%
38.3%
7.5
4.1
68.3%
31.7%
8
Operation
8.1
33.3
55.5%
44.5%
44.5%
8.2
3.88
64.7%
35.3%
35.3%
9
Performance
evaluation
9.1
9.1.1
3.25
54.2%
45.3%
41%
52.7%
9.1.2
3.8
63.3%
`36.7%
9.2
3.57
59.5%
40.5%
9.3
1.43
23.8%
76.2%
10
Improvement.
10.2
2.75
45.8%
54.3%
63.7%
10.3
1.6
26.7%
73.3%
The percentage of the
total gap to conform to
the specification
47.03%
The overall percentage
of conformity with the
specification
52.97%
3.3 Discussing the results of the fourth clause (organizational context):
This clause is one of the modern requirements in the mentioned specification, and
it shows the extent to which the MOC has a high level understanding of the external and
internal factors that can affect the application of the environmental management system.
It is clear from Table 3 that the arithmetic mean of the organizational context
clause was 2.085 and the percentage of matching was 34.75%, while the degree of the gap
was 3.915, with the non-conformance rate was 65.25 %, and the percentage of conformity
with the sub-clauses of the specification shown in Figure 2; this indicates that the Midline
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
Oil Company suffers from weakness and lack of interest in meeting the requirements of
the context of the organization, while the sub-clause (Determining the scope of the
environmental management system) got the highest level of application, as the arithmetic
mean value reached 2.67, with a matching percentage 44.5%, a gap degree 3.33 and a non-
conformity rate 55.5%, which indicates that MOC has an interest below the acceptable
level in meeting the requirements for determining the scope of the environmental
management system, which should meet the requirements for determining the (EMS) by
taking into account internal and external issues and the compatibility of the field with the
expectations of the concerned parties. One of the most important reasons for this is the
weak ability of the company to support the application of the (EMS) and the
strengthening of its authority and influence in order to enhance environmental
performance and achieve the desired results, as well as the lack of support and
commitment of all formations and bodies to apply the (EMS) according to the available
capabilities.
As for the lowest level of application of the sub-clauses of the context of the
organization, it was for (understanding the needs and expectations of the concerned
parties), as the arithmetic mean value reached 1.17 with a matching percentage 19.5%, a
gap degree 4.83 and a non-conformity rate 80.5, which indicates that the Midline Oil
Company did not work to understand the needs and expectations of the concerned parties,
so the company should identify and define the concerned parties and determine their
needs and expectations and work to achieve them through the commitment of the senior
management in the Midline Oil Company, due to three reasons, including:
1. The lack of senior management's interest in identifying and meeting the needs of the
concerned parties in the company, represented by suppliers, workers, and other
responsible parties.
2. The lack of procedures for integrating the needs of the concerned parties within the
company's future plans and directions.
3. Not paying attention to the required level when specifying requirements and including
them in tenders when providing work needs in the company.
Figure 2: The level of application of the sub-clauses of the context of
the organization in the Midline Oil Company
In the foregoing, the researcher can summarize the strengths and weaknesses in
achieving the requirements of the fourth clause (the organizational context) as
follows:
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
clause
4.1
clause
4.2
clause
4.3
clause
4.4
percentage
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
The strengths are as follows:
1. The company has established limits for the scope of the (EMS) in order to
control all activities of the EMS.
2. It has also an awareness and understanding of the context of the organization
and the nature of the work it does.
While the weaknesses were as follows:
1. The company's (EMS)does not comply to the acceptable level with the
requirements of the international standard ISO14001:2015
2. The weakness of the senior management in its research of the environmental
conditions surrounding the company in order to determine its future
environmental directions.
3. A weakness in identifying the parties assigned to the environmental management
system, as well as their lack of interest in determining the needs of the concerned
parties and their lack of commitment to meet those requirements as organizational
requirements the company is working to meet.
4. Although the company has specified the scope of its environmental management
system, it has not worked to include all environmental activities in it in order to
control those activities.
3.4 The discussing the results of the fifth clause (Leadership):
The leadership clause includes three sub-clauses, and from Table 4 it is clear
that the arithmetic mean of the leadership clause was 3.85 and a matching
percentage 64.2%, while the gap degree was 2.15, with a non-conformity rate
35.8%, which indicates that the oil company is concerned with meeting the
leadership requirements within the specification ISO14000:2015, while the sub-
clause (roles, responsibilities and organizational powers) obtained the highest level
of application, as the value of the arithmetic mean was 4.8, with a matching
percentage 80%, a gap degree 1.2, and a non-conformity rate 20%, which
indicates that the Midline Oil Company has a high-level interest in meeting the
requirements of organizational roles, responsibilities and powers by involving the
workers in the (EMS)and introducing them to their roles. The rest of the
departments, as well as the commitment of the senior management to grant their
representatives the power to submit reports to evaluate the system and work to
improve it, but this did not prevent the senior management’s lack of interest in
clarifying the environmental impacts that are identified by the competent
authorities and workers, as well as the weakness of creating a clear understanding
among employees about the roles assigned to them to achieve the desired results.
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
As for the lowest level of application of the sub-clauses of the leadership clause, it
was for (leadership and commitment), as the arithmetic mean value reached 2.5, a
matching percentage 41.7%, a gap degree 3.5 and a non-conformity rate 58.3,
which indicates that the senior management in the (MOC) is on. Despite the
involvement of workers and the definition of their roles in the environmental
management system, the (EMS)is not effective to the desired degree and is not
characterized by integration with other operations and activities, as the researcher
noted through the plans and administrative reviews:
1.Senior management pledge and commitment to apply the (EMS)in an efficient
and effective manner, but there was a weakness in the system's integration with
other activities.
2.The approval of the senior management on the environmental objectives and
policies, but there is a shortcoming in the continuity and periodicity of the
administrative reviews in order to come up with recommendations and proposals
that support the system and enhance its effectiveness on a regular basis.
3.The lack of clarity of internal audit procedures and lack of emphasis on its
independence from periodic administrative reviews.
Figure (3) The application level of the sub-clauses of the leadership
clause in the Midland Oil Company
In the foregoing, the researcher can summarize the strengths and weaknesses in
achieving the requirements of the fifth clause (leadership) as follows:
The strengths are as follows:
1.The company's senior management is committed to focusing on the principle of
directing and contributing to the private sector in order to ensure the effectiveness
of environmental management.
2.The senior management determines the environmental policy in line with its field
of work and the environmental management system, as well as its application of
that policy. In addition, this policy is concerned with the environmental impact
resulting from the company's business.
3.The management representative has the powers and responsibilities to submit
reports to assess and improve the performance of the (EMS) to the higher
management.
While the weaknesses were as follows:
1. The leadership's weakness in its eagerness to achieve the effectiveness of the
environmental management system.
0.00%
20.00%
40.00%
60.00%
80.00%
clause 5.1 clause5.2 clause5.3
percentage
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Vol.28 (NO. 134) 2022, pp. 29-56
2. The weakness in the statement of the importance of environmental management
in meeting the requirements of the (EMS) in accordance with the standard
ISO14001:2015.
3. The weakness in adopting the principle of continuous improvement in all
operations and activities carried out by the company.
4. The environmental policy used in the company does not take into account the
sustainable use of resources, mitigation of climate changes and the protection of
biodiversity.
5. The environmental policy does not consider meeting the requirements of
environmental management according to the standard ISO14001:2015.
3.5 Discussing the results of the sixth clause (planning):
The arithmetic mean of the planning clause was 3.9, with a matching rate of 65%,
while the gap degree was 2.1 with a non-conformity rate of 35%, while the sub-
clause (Environmental goals and planning to achieve them) reached the highest
level of application, as the arithmetic mean value was 5 with a matching rate
83.3%, a gap degree 1, and a non-conformity rate 16.7%.
In the foregoing, the researcher can summarize the strengths and weaknesses in
achieving the requirements of the sixth clause (planning) as follows:
The strengths are as follows:
1.The company has documentation of information related to environmental
obligations and has the ability to provide such information when needed, in
addition to information related to environmental goals.
2.It has environmental goals for job levels defined by the senior management, and
these goals are consistent with the environmental policy and communicated to
everyone.
While the weaknesses were as follows:
1. The weakness in defining the needs and expectations of the specific parties in the
company.
2. The weakness in the process of integrating administrative systems with the
company's environmental management system.
3. The environmental objectives set are not measurable, applicable, subject to
monitoring, and updated.
3.6 Discussing the results of the seventh clause (support):
The support clause includes five sub-clauses, and by analyzing the checklists, it was
found that the arithmetic mean of the support clause was 3.78 and a matching
percentage 63%, while the gap degree was 2.22 with a non-conformity rate 37%,
while the sub-clause (documented information) at the highest level of application,
as the arithmetic mean value reached 4.1, a matching rate 68.3%, a gap degree 1.9
and a non-conformity rate 31.7%, while the lowest level of application of the sub-
clauses of the support clause was (efficiency), as the arithmetic mean value reached
3.38, with a matching rate (56.3%), a gap degree 2.62, and a non-conformity rate
43.7.
In the foregoing, the researcher can summarize the strengths and weaknesses in
achieving the requirements of the seventh clause (support) as follows:
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
The strengths are as follows:
1.The company provides support to workers who have an impact on environmental
performance, and works to provide all needs related to training programs with the
aim of developing workers in the field of environmental management.
2.The company has employees who have awareness and understanding of the
concept of environmental management system.
While the weaknesses were as follows:
1. The weakness in control and control over the changes taking place in the
procedures related to the environmental management system.
2. The weakness of the procedures related to the completion of continuous
improvement processes within the framework of the environmental management
system.
3.7 The discussion of the results of the eighth clause (operation):
The arithmetic mean of the operating clause was 3.72 with a matching percentage
62%, while the gap degree was 2.28, with a non-conformance rate 38%, which
indicates that the Middle Oil Company is somewhat interested in meeting the
operating requirements within the specification (ISO14000:2015), while the sub-
clause (preparedness and emergency response) obtained the highest level of
application, as the arithmetic mean value reached 4.1, a matching percentage
68.3%, a gap degree 1.9 and a non-conformity rate 31.7%, which indicates that the
(MOC) has an interest in meeting Emergency preparedness and response
requirements.
In the foregoing, the researcher can summarize the strengths and weaknesses in
achieving the requirements of the eighth clause (operation) as follows:
The strengths are as follows:
1. The company is working on developing immediate plans for the purpose of
preparing and responding to emergencies in a manner commensurate with the size
of the emergency, as well as the influential concerned parties.
2. The senior management is keen to provide the necessary information to respond
to emergency situations.
While the weaknesses were as follows:
1. The company's weakness in its assurance of the controls established to address
environmental requirements at the stage of designing and developing the services it
provides.
2. The weakness in conducting periodic tests of the procedures for the planned
emergency response.
3.8 Discussing the results of the ninth clause (performance evaluation):
The arithmetic mean of the performance evaluation clause was 2.84 with a
matching rate of 47.3%, while the gap degree was 3.16, with a non-conformity rate
52.7%, which indicates that the (MOC) suffers from weakness and lack of interest
in meeting the performance evaluation requirements within the specification
(ISO14000:2015), while the sub-clause (internal audit) obtained the highest level of
application, as the arithmetic mean value reached 3.57, with a matching percentage
59.5%, a gap degree 2.43 and a non-conformity rate 40.5%, which indicates that
the (MOC) has an interest in meeting internal audit requirements.
In the foregoing, the researcher can summarize the strengths and weaknesses in
achieving the requirements of the ninth clause (performance evaluation) as follows:
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
The strengths are as follows:
1. The senior management works to evaluate and know the level of commitment on
a regular basis.
2. The administration maintains documented information related to the evaluation
of the various obligations, and documented information about the process of
implementing the internal audit.
3. The higher management chooses the specialists and the auditors objectively.
While the weaknesses were as follows:
1. Senior management is not interested in conducting internal audits of the (EMS)
during a planned period of time.
2. The lack of interest of senior management in the administrative review of the
environmental management system, and the lack of most of these reviews of
information related to internal issues related to the system.
3.9 The discussion of the results of the tenth clause (improvement):
The arithmetic mean of the improvement clause was 2.18 with a matching
percentage 36.3%, while the gap degree was 3.82, with a non-conformance rate
63.7%, which indicates that the Midland Oil Company suffers from weakness and
lack of interest in meeting the improvement requirements within the specification
(ISO14000: 2015), while the sub-clause (non-conformity and corrective action)
obtained the highest level of application, as the arithmetic mean value reached 2.75,
with a matching percentage 45.8%, a gap degree 3.25, and a non-conformity rate
54.2%, which indicates that the (MOC) has a weakness and a lack of interest in
meeting the requirements of non-conformity and corrective action.
In the foregoing, the researcher can summarize the strengths and weaknesses in
achieving the requirements of the tenth clause (improvement) as follows:
The strengths are as follows:
The company is somewhat concerned with identifying cases of non-conformance
based on the results of operations, as well as taking effective measures and
treatments for the purpose of eliminating cases of non-conformity.
While the weaknesses were as follows:
Despite the company's interest in getting rid of non-conformities, it suffers from
the weakness of taking corrective measures.
Table 5 represents a summary of the results reached by the researcher
through the analysis of checklists for the requirements of the standard specification
field of research that was obtained from the National Oil Company / MOC .
The researcher found a gap in the application of the specification in the field
of research at a rate of 47.03% related to the treatment and reduction of
environmental impacts in various environmental aspects. The researcher notes that
the clause (planning, leadership, support) had the lowest gap sizes 35%, 35.8% and
37%, respectively, and here emerges the urgent need to use environmental tools to
advance this reality, including the comprehensive quality management tool for the
environment whose role will emerge. In participation of everyone in the company
to reduce environmental impacts and improve environmental performance, and the
environmental impact assessment tool, which recommends it is being applied in two
phases and periodically; the first stage is the planning stage of the company’s
project life cycle in order to establish the aspects that need to change and develop
plans for improvement. The second is when a particular project is suspended or
Journal of Economics and Administrative Sciences
Vol.28 (NO. 134) 2022, pp. 29-56
terminated to assess the extent of the workflow in accordance with the pre-
established plans and the degree of deviation from those plans in order to diagnose
the causes of that deviation and develop solutions to address it.
4. Conclusions
A set of conclusions was reached through this research, such as the existence
of a defect in the application of the provisions of ISO 14001: 2015 in the Midline Oil
Company, especially in the planning item and the weakness in identifying and
documenting internal and external issues that have a direct impact on enhancing
environmental performance, and the needs and expectations of the concerned
parties as well as about the company's attempts to build its own EMS system in
accordance with the requirements of the international standard ISO 14001:2015.
Therefore, the company has identified the most important environmental aspects
resulting from its operational operations and defined them in its guide, but it did
not implement procedures to reduce the environmental impacts resulting from
these aspects. It was also found that the company does not set annual quantitative
environmental goals that can be measured, but it is aware of the local and
international environmental determinants that can be achieved to be a basis for
measuring the environmental goals and objectives that it can achieve, with the
availability of measuring devices for each environmental goal that falls within those
determinants, insufficient resources available to achieve the successful application
of the environmental management system, whether in terms of infrastructure or
human resources, or in the development of a sound formulation of roles and the
distribution of responsibilities and powers as well as a lack of focus on the process
of continuous improvement in a manner that enhances the effectiveness and
activity of the process of application and development of the environmental
management system.
It also found working procedures according to ISO 14001: 2015 but they are
short and do not cover the reality of the company’s work in detail in terms of
operational and environmental terms, as well as the presence of guiding booklets
for work, but they were not activated efficiently, which led to a slowdown in
achieving the desired environmental goals to be achieved according to a specific
timetable.
5. Further Work
There are several future proposals that this research recommends like:
1. Integration of the two environmental impact assessment tools and the (EMS) for
gas and diesel power plants and hydroelectric power stations.
2. The role of environmental impact assessment and (EMS) in improving the
project performance cycle.
3. Integration of the (EMS) with the management of total quality of the
environment towards improving environmental performance.
4. Effective integration of the (EMS) and the total quality management towards
environmental sustainability.
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ISO14001:2015
dr-aldouri@coadec.uobaghdad.edu.iq
ikhlass.jassem1205a@coadec.uobaghdad.edu.iq
Received11/9/2022 Accepted 16/10/2022 Published: December / 2022
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