“…These components are the environmental policy, environmental review, environmental programme, environmental management system, environmental audit, environmental statement and the validation process. The documentation of the other environmental management systems such as ISO 14001 and BS 7750 (BSI, 1994;CSA, 1994;NSAI, 1994;ISO, 1995), the environmental guidelines and codes of practice articulated by leading industry bodies such as the International Chamber of Commerce and the Coalition of Environmentally Responsible Economies (CERES) (ICC 1991(ICC , 1994CERES, 1995) and other research studies (Polonsky and Zeffane, 1992;Vaughan and Mickle, 1993;Peattie and Ringler, 1995;Zeffane and Polonsky, 1995;Elliot et al, 1996) were also consulted for advice.…”