NHONG LOI iCH DOI V0I DOANH NGHIEP
KHI AP DONG HE THONG QOAN LY MOI TRlTilNG (IS014001)
Nguyen Thanh Do, Pham Thanh Van Trudng Dai hoc Kinh te'quoc ddn Giang Minh Di}c Bo Khoa hoc vd Cong nghi Ngay nhan bai; 02/10/2019
Ngay nhan bai siia: 23/10/2019 Ngay duyet dang: 22/11/2019
Tom tdt: Nghiin cihi ndy xem xet lai ich do viic dp dmg ISO 14001 mang lai cho doanh nghiep, dong thdi kiim dinh cdc thang do phdn dnh Icfi ich ndy. Cdc tdc gid tieh hanh phong van sdu mdt s6 doanh nghiip sdn xuat tgi Viet Nam de nhdn biet nhiMg loi ich do viec dp dung he thong ndy mang lai. Tit do tiin hanh khdo sdt y kien ddnh gid cua doanh nghiip doi v&i nhiing thang do do ludng cdc loi ich ve kinh te, moi trudng vd xd hdi Ket qud nghien cihi thong ke mo td da khdng dinh loi ich td viic dp dung ISO 14001 the Men qua 2 nhdn to "loi ich moi tru&ng, xd hpi" vd "loi ich kinh ti'". Cdc doanh nghiep ddnh gid cao khd nang dgt duac nhOng loi ich ndy ddc biit la loi ich ve moi trudng vd xd hoi
Tit khod: hi thong qudn ly moi trUdng, ISO 14001, loi ich kinh te, xd hpi, moi trudng, phdt triin ben vi2ng.
BENEFITS FOR ENTERPRISES WHEN APPLYING ENVIRONMENTAL MANAGEMENT SYSTEM (ISO 14001)
Abstract: This study examines the benefits came from adoption of ISO 14001 andalso tests the scales that reflect this benefit. The author conducted in-depth interviews with representatives of manufacturing firms in Vietnam to identify the benefits. The questionairs were sent to the firms asking for their assessmemt on each scales. The analysis results show that the benefits from ISO 14001 adoption are reflected in two factors: "environmental, social benefits"
and "economic benefits". The firms confirmed achievement of these benefits, especially environmental and social benefits.
Keywords: economic, social and environmental benefits, environmental management system, ISO 14001, sustainable development.
1. Dat van de nghe mdi than thien vdi moi trtfdng; Quan tam Ngay nay doanh nghiep ngoai viec phat trien tdi Idi ich cua ngifdi lao dpng va dong gop cho san xuat kinh doanh vdi muc tieu mang lai Idi cgng dong (Krajnc va Glavic, 2003), He thong nhuan con quan tam den phuc Idi xa hoi va bao quan ly moi tnJdng ISO 14001 la mot tieu chuan ve moi trtfdng, dd la xu hudng phat iri^n ben dildc thiet ke nham giiip doanh nghiSp phat trien viing ciia doanh nghiep. De dat muc tieu phat cac giai phap quan Iy de nang cao hieu qua mdi trien b^n viJng, doanh nghiSp co the tien hanh tnfdng va ddng gdp vao sU phat trien theo hitdng nhilu giai phap nhd: Giam thi^u viec sit dung ^^^^ ^^ ^J^Q 14QOI. 2015).
nguyen lieu va nang litdng trong san xuat; Ap
dung cong nghe san xuat sach trong toan bg Ti( khi diidc ban hanh lan dau nam 1996, vong ddi san pham; Nghien ciJu, phat trien cong He thd'ng quan ly moi trUdng ISO 14001 da trd S6' 16 thang 12 nam 2019 5 Tai chinh - Qu^n tri kinh doanh
thanh mot trong nhiing tieu chuan duoc ap dung pho bie'n nhat cho den hien nay. Theo khao sat cua ISO tin 2017 da co hdn 300.000 t6 chile dUdc chthig nhan ISO 14001 t?i 181 qu& gia va viing lanh tho. Viec ap dung ISO 14001 mang lai nhieu lOi I'ch thiet thdc nhu nhieu nghien cdu da chi ra (Montabon va cong sU, 2000; Szymanski va Tiwari, 2004; Samuel va Enquist, 2007;
Prarojo va cong sd, 2012). Tuy nhien cung co nhdng nghien cdu hoai nghi ve Idi ich ctia viec ap dung ISO 14001 (Ghiselhnia va Thurston, 2005; Pauhaj va long, 2011; Maletic va cong SU, 2015).
Tai Viet Nam hien da cd tren 1.400 to chdc dddc chiing nhan ISO 14001 va cd xu hudng ngiiy cang tiing len (ISO survey, 2017). Tuy nhien can hoi dat ra lii viec ap dung ISO 14001 tai Viet Nam cd mang lai lOi ich thiet thuc khong hay chu yeii mang tinh phong trao. Neu viec ap dung he th()ng nay mang lai Idi ich thiet thuc thi do la nhiing Idi ich gi. TrS Idi cau hoi nly giup doanh nghiep cung nhd cd quan quan ly cd cai nhin khach quan v^ nhdng Idi ich do ISO 14001 mang Iai, tit dd cd chien lUdc phd hdp trong vigc ap dung va pho biS'n ap dung tieu chuan nay. Cho den hien nay tai Viet Nam da cd mot so' nghign cdu lien quan de'n viec ap dung ISO 14001. Cac nghign cdu da ti6i hanh theo hai hudng sau: Thd nhat, nghign cdu vOe kinh nghigm ap dung ISO 14001 tai doanh nghiep (Nguygn, T.X., 2010;
Lg, T.M.H., 2013; Ngo, T.T., 2013) vii Thd hai, nghien cdu ve hieu qu5 ap dung he thong ISO 14001 tai mot doanh nghiep cu die (Trinh, T.P., 2009; Nguyin, T.X., 2010). Tuy nhign, nghien cdu ve nhdng Idi ich do vigc ip dung ISO 14001 dua tten y kien cua cac doanh nghiep da ap dung ISO 14001 hau nhU chda dddc thdc hien. Vi vay muc tieu cua nghign cdu nay la lam ro nhOng loi (ch do viec ap dung ISO 14001 mang lar ding thdi kilm dinh nhiing thang do dung de do Iddng nhdng Idi I'ch niiy til viec nghien cdu y kie'n cua cac doanh nghiep da iip dung he thong ISO 14001
2. Cd sd ly thuyg"!
2.1. Phdt tiien ben vOng
Khii niem phat diln bin vdng mit hien td nhdng niim 1970 trong n6 Idc quoc te nhilm bao vg moi trudng va diji pho vdi cSc nguy cd nhd t6c do tang dan so' nhanh, sd can kiet cfc nguon
tai nguyen diien nhign... Tuy nhien, lan diiu ucri khai niem "Phat trien ben vdng" dddc Hdi ionS The gidi ve Moi ttddng va Phiit dien (WCED) cCia Lien hop quoc dinh nghia ro rang ttong iMO cao "TdOng lai chung cua chung ta" n t o 1987.
Theo do phiit trien ben vung la: "La sd phat ttien dap dng dddc nhdng yen cJu cia hign tai, ma khong gSy ttd ngai cho viec dap dng nhu cau ciia cac the he mai sau".
Chddng tnnh nghi sd 2030 vl phat ttiin bin vdng cia Lign hdp Quoc xac dinh Phat men hen vdng la sd ket hdp chat che vii hiii hoa gida 3 yeu to cd bin, do lii; Phat trien kinh lg'; An sinh xa hoi; Bao vg moi tnidng. Nhiing yeu id niiy kit noi vdi nhau vii diu rat quan trong cho hanh phuc cua mdi ca nhSn va toan xa hpi. Phat trien ben vdng dddc xem la muc tieu va sd m$nh toan cau. M6i quoc gia, mdi dia phdOng, moi doanh nghiep, moi ngdSi dan deu can phai nhan thdc tich cdc va CO nhdng hanh dong cu thi hddng tdi sd phat triin ben vdng. Trong dd vai tto cua doanh nghiep dddc xem la rat quan trpng, VI doanh nghigp la idc luong cd ban trong phat trien kinh te dong thdi cung la tac nhiin chfnh gay 6 nhilm moi trddng.
Trong sin xuii't, doanh nghigp can sd dung cac nguon Idc diu vao nhd nguygn lieu, nang ludng (dien, xang, dau, than, khi dot v.v ...), nddc de tao ra sin pham. Dong thdi vdi viec tao ra sin pham, doanh nghiep se tao ra cac chat thii (ran, ldng), khi thii. De phit triin bin vdng, trddc tien doanh nghiep can tiet kiem cac nguon Idc dau vao (nguygn heu, nang ludng) va han che'tdi da cac thoai chat thai, Mudn vay doanh nghiep cin sin xuat, phan phtii, xd ly, tai che sin pham theo each han che tdi da viec tieu thu cac nguon Idc va giam thilu tac dpng den moi ttddng. Viec nay doi hoi ngay td khi diig't kl sin pham doanh nghiep phii xem xet tat ci cac khau lien quan den vong ddi san pham, ap dun" con"
nghg san xuat sach nham han che toi da nhQne tac dpng den moi tmdng (Krajnc, D., & Glavic P. 2003).
Nhd viy phat ttiin ben vdng cia doanh nghiep la mo hinh phat trien trong dd doanh nghigp dam bao sd kit hdp hai hoa gida 3 ^y^, tigu kinh te, xa hpi va moi trudng. Do la sil phj;
triin siin xuit, kinh doanh vdi muc tieu toi rta hoa Idi nhuan nhdng vdi dieu kien han chi tiei So 16 thang 12 niini 2019 Tii ehinh . Ouan tri kinh doanh
thu tai nguyen, giim thieu chSt thai dong thdi chia s6 Idi ich vdi cac ben Uen quan nhii nha nudc, c6 dong, nhan vien, khach hang, cgng dong. Mo hinh phat trien nay giup doanh nghiep tiet kiem dUdc cac nguon lUc, bko ve dUdc tai nguyen, mdi trudng, dong thdi true tiep dong gdp cho su phat trien cua xa hdi. DSy la mo hinh phat trien nhan van, day y nghia, dong thdi khang dinh dUdc vai tro to Idn va quan trong cua doanh nghiep trong phat trien kinh te xa hgi.
2.2. Cdc M ich tii viec dp dung dung he thdng ISO 14001
He thong quan ly moi trudng ISO 14001 dUdc xem la mdt trong nhiing cdng cu gdp phan thuc d^y su phat trien b^n viing cua doanh nghiep.
Tren the gidi da co nhiing nghign ciSu v^ Idi ich do he thdng nay mang lai.
Theo To chdc qudc te vi tieu chuan hoa (ISO), viec ap dung ISO 14001 dem lai nhiing Idi ich chii yeu nhu: Th^ Men sU tuan thu cac y8u ciu cua phap luat; Tang cifdng su tham gia cua lanh dao va nhSn vien trong cac hoat dpng quan ly mdi trUdng; Nang cao uy tin ciia cong ty va su tin cay cua cac ben lien quan; Dat dUdc cac muc tieu chien lUdc bang each tich hdp cac van de moi tnidng vao qu^n ly kinh doanh; Tao Idi the canh tranh va tai chfnh thong qua sr( dung hieu quS cac ngdn lUc va gi^m chi phi; Thuc day hieu qua moi trudng cua cac nha cung cSp thdng qua viec ket hdp ISO 14001 vao he thdng kinh doanh cua td chdc.
Nhu vay, cd the thay muc tieu ciia ISO khi ban hanh ISO 14001 la nham mang lai nhiing Idi ich khdng chi v§ mdi trUdng ma cdn ve kinh tS^(ldi the canh tranh, Idi i'ch tai chinh) va xa hdi (nang cao y thiic v^ mdi trudng; tuan thii luat phap v^ mdi trUdng; nang cao uy tin, hinh anh) cho doanh nghiep.
Trgn thuc te da cd nhiiu nghien ciiu vl tac dong cda He thdng quan 1^ mdi trUdng Ien kSt qua va hieu qua hoat ddng cua doanh nghiep.
Montabon va cdng sU (2000) nghien ciiu ve tac ddng cua he thong quan ly mdi trudng ndi chung va ISO 14001 ndi rieng den hoat dgng cua doanh nghigp. Cac y kien ph^n anh td cac doanh nghiep tai My cho thS'y he tho'ng qudn ly mdi trUdng giup thuc day viec doi mdi cdng nghe, quy trinh san xuat, tang uy tin, tang thi phan, giam chat thai vk gidm chi phi.
Mgt bang chdng cu the ve Idi i'ch mdi trUdng do ISO 14001 mang lai dd la giam phat thai.
Szymanskiva Tiwari (2004), kh^o sat cac doanh nghiep dUdc chdng nhan ISO 14001 tai My cho thay 73% cac doanh nghiep dat higu qua trong viec gidm phat thai, trong sd dd 53% dat hieu qua chi sau I nam dUdc chdng nhan ISO 14001.
Hdn nda nhflng doanh nghiep dUdc chdng nhan ISO 14001 giam phat thai nhiiu hdn so vdi cac doanh nghiep khdng dUdc chdng nhan (Potoski va Prakash, 2005). Khdng chi giam phat thdi, ISO 14001 cdn cai thign dUdc qua trinh xd ly chat thai cua doanh nghiep dudi cac khia canh nhU: Tang mdc do tai che; Cai tig'n qua tnnh xd ly chd't thai (Psomas va cpng sU, 2011). Tren khia canh tigu thu tai nguyen, ISO 14001 giup doanh nghigp bao ton nang lUdng (To va Tang, 2014), gidm t^ le tigu thu nang lUdng, dign, nudc, tang hieu qua sd dung nguyen lieu (Maletic vd cong su,2015).
Bgn canh do, ISO 14001 cdn mang lai nhdng Idi ich ve kinh te'. Ldi i'ch nay cd dddc thdng qua viec giam chi phi. Chavan (2005) cho th^y viec ap dung he thdng quan ly mdi trudng cd the giam 10% chi phi. Chi phi tig't kiem nay thda dii de duy tn he tho'ng quan I}' mdi trUdng. Phat hien nay tUdng ddng vdi vdi kg't qua ngliien cdu cua Ann va cgng sU (2006), Chin va cgng sU Bang 1: Man phong van
Stt 1.
2.
3.
4.
5.
Loai hinh doanh nghiep Xd ly mdi trudng San xuat nhda GiSy dep Cd khi che* tao San xuat phan bdn
Thdi gian ap dung ISO 14001 2 nam 1 nam 3 nam 6 nam 3 nam
Quy md (sd lUdng nhan vien) 100 120 1500 47 150
Dia di^m Thai Nguygn Hdng Yen Dong Nai TPHCM Hdng Ygn So 16 thang 12 nam 2019 Tai chinh - Quan tri Idnh doanh
(1999), theo dd, ldi fch td viec dUdc chdng nhSn ISO 14001 Idn hdn nhieu so vdi chi phi bd ra hi ap dung he thdng nay. Ldi fch kinh t^ cdn deh td vigc tang thi phan va doanh sd. Samuel va Enquist (2007) nghign cdu tai mgt cong ty sdn xuat sdn cua Thuy dien cd thdi gian dp dung ISO 14001 tren 10 nam cho th^y ISO 14001 giup tang thi phin khodng 20%, va doanh sd khoang 50% trong thdi gian td 1996 dg'n 2004. Mac dii la he thdng dUdc thie't ke de quan ly mdi trUdng nhdng ISO 14001 cung giiip tang ldi nhuan cho doanh nghiep (Nga, 2009; To va Tang, 2014).
Ngoai ra cd nhieu bang chdng cho thdy, ISO 14001 mang lai nhdng ldi ich vi mat xa hgi cho doanh nghiep. Khi ap dung ISO 14001 doanh nghigp dddc dao tao vi mdi trudng, dUdc khdi dpng cac du dn cai thien mdi trudng. Nhdng hoat ddng nay gdp phin ndng cao nhan thdc cua can bd qudn Ij', ngUdi lao dpng vi mdi trudng (To va Tang, 2014). Dudc chdng nhan ISO 14001 cung gdp phin cdi thien hinh dnh cua doanh nghiep (To va Tang, 2014), nang cao uy tin, trach nhiem cda doanh nghiep td dd giup cdi thien quan he cua doanh nghigp vdi cac ben Hen quan cung nhu cai thien vi tri cua doanh nghiep trgn thi trUdng (Marti'n-Pena va cdng sU, 2014).
Ben canh nhdng ldi ich tfch cdc ke trgn cung cd nhdng nghign cdu cho r ^ g khdng cd mdi hgn he gida he thdng qudn ly mdi d-Udng va ldi fch cua doanh nghigp, hoac tham chi tac dpng tigu cue tdi ldi fch kinh te cua nha dau tU. Chang han, mdt sd nghign cdu trUdc day cho th§^y khdng cd mdi quan he rd rang gida he thdng quan ly mdi trddng va hieu qud kinh te (Ghiselhnia va Thurston, 2005); viec cdng bd chdng nhan ISO 14001 tac ddng tieu cdc den ldi fch cda nha dau td (Paulraj va Jong, 2011); hoac ldi fch xa hgi td viec dp dung ISO 14001 khdng dddc the hign rd (Maletic va cdng sd, 2015). Ly giai dieu nay Heras va cdng sd (2011) cho rang nhdng doanh nghiep cd ldi nhuan cao thudng cd xu hUdng theo duoi he thdng quan ly moi trddng do hg cd sSn nguon lUc de lara viec dd. Va vi vay, day la mdi quan he mgt chieu (cd tiin de x^ay dung he thdng qudn ly mdi trUdng chd he thdng qudn Iy mdi tnidng khdng mang Iai Idi i'ch cu the). Vay he thdng quan Iy mdi trddng cd thdc sd tdc ddng den sd phat trien ben vdng cua doanh nghiep hay khdng, n^u cd do la nhdng ldi i'ch gi, va lam
the nao de dinh lupng nhdng ldi fch do. Dg ^ra Idi cdu hoi nay cac tac gid tap trung vao viec phdng van sdu cac doanh nghiep da ap dung ISO 14001 tai Viet Nam nham lam rd nhiing ldi ich thdc te do viec dp dung ISO 14001 mang ¥ • Ddng thdi khao sat y kig'n danh gia cua doanh nghiep ve nhung ldi fch nay, tren cd sd do kiim dinh cac thang do de do ludng khai niim nay.
3. PhUdng phap nghien ciiu 3.1. Nghien cdu dinh tinh
Tdc gia tien hanh phdng van sau 5 doanh nghiep thugc ITnh vUc san xuat tai Viet Nam, cd thdi gian ap ap dung ISO 14001 td 1 nam trd len. Linh vUc sdn xuat dUdc lua chpn dg tien hanh nghien cdu Id do ITnh w\Xc nay thud'ng cd tac dgng deh moi trUdng nhieu hdn so vdi Iinh vUc dich vu. Ngoai ra thdi gian ap dung ISO 14001 td 1 nam trd len Id khoang thdi gian du dai de doanh nghigp cdm nhdn dUdc nhdng Idi fch do ISO 14001 mang lai (Szymanskiva Tiwan, 2004). Viec phong vd'n dddc tie'n hanh ddi vdi can bg quan ly mdi trUdng cua doanh nghigp - nhdng ngUdi trUc tiep xay difng va ap dung he thdng, vi vay hg la nhdng ngUdi cd cam nhan trUc tiip va ro net ve nhdng ldi fch cua ISO 14001. Cau hdi phdng van la nhdng cau hdi md, tao cd hdi de ngudi dUdc phong van md ta ve qua tnnh dp dung, nhdng khd khan, thuan Igi trong qua tnnh dp dung cung nhu nhung Idi fch doISO 14001 mang Iai.
Dd lieu phdng van dUdc ghi dm, sau do dUdc tap hdp dudi dang van bdn, dddc phdn tich theo ba khfa canh cua phat trien bin vdng, do la la nhdng ldi ich kinh te, xa hdi va moi trudng. Mdc du mdu phdng van khdng Idn nhUng thdng qua viec phdng van sdu nhung ngudi tmc tiep xay dung va dp dung he thdng tai cdc doanh nghigp thudc cdc linh vUc khac nhau tac gid tin^rana nghien cdu se mang lai nhdng gdc iihin thuc t l vi ldi fch do viec ap dung ISO 14001 mano la' 3.2. Nghien cihi dinh lUdng
Tac gid gdi phieu khao sat den cac doanh nghigp da dddc chdng nhan ISO 14001 tren - nUdc. Phieu khao sat gdm nhdng cau hoi V^
quan den Idi fch cua viec dp dung ISO HOfii"
Dai dien cac doanh nghiep dUdc de nghi d-' h gid nhdng Idi fch nay theo thang diem tt( i (•••
khdng ddng y) den 5 (rat dong y). £)a co S So 16 thang 12 nam 2019 i'hinh - Oiian tri ki inh doanh
doanh nghiep trd Idi phieu khao sat, day la cdc doanh nghigp cd thdi gian dp dung ISO 14001 td 1 den 18 nam trong do da sd cdc doanh nghiep cd thdi gian dp dung ISO 14001 dUdi 5 nam (chiem 70%). V i quy md, cdc doanh nghiep tham gia khao sat cd so lUdng nhan vign dao ddng td 10 den 17.000 ngddi trong do 50% cac doanh nghiep cd sd Iddng nhan vien dddi 120 ngudi.
Sd lieu thu thdp dUdc phan tfch de xac dinh nhan td dai dien cho ldi fch cua viec dp dung ISO 14001. PhUdng phap Cronbach's Alpha dddc sd dung de danh gid do tin cay cua thang do, phUdng phdp phdn tfch nhdn td EFA (vdi ph6p trich Principle Axis Factoring va phep quay Promax) dUdc sd dung de ddnh gid gia tri hdi tu va phdn biet cua thang do.
4. Keit qua nghien cvta 4.1. Ket qud phdng van
4.1.1. Ve 10 ich moi trudng: Ldi fch mdi trddng dddc cdm nhan ro net nhat d ca 5 doanh nghiep tham gia phong van. Dai dien Cdng ty dich vu xd Iy mdi trUdng cho biet Idi fch thiet thUc nhat td viec dp dung ISO 14001 do Id gidm khf thai. Day la Cong ty cung cd'p dich vu xd ly mdi trUdng, trong do cdng nghe chu yen dUdc sd dung do la ddt rac. Va khia canh mdi trUdng cd y nghia nhat dddc xdc dinh dd la lUdng khf thdi phat ra. Td khi dp dung ISO 14001, Cdng ty dat muc tieu gidm Iddng khf thdi td do diu td cdi tien he thdng Id ddt va ket qud la lUdng khf thai va ham lUdng khf thdi dgc hai deu gidm. 0 khfa canh khac, dai dien cdng ty sdn xua't giay ddp cho rang td khi dp dung ISO 14001 cdng ty dat muc tieu giam tigu thu vat lieu va ket qud Id chi phf vat lieu da gidm td 25% xudng cdn 21.7% trong gia thanh. Ket qua tUdng tU cung dUdc khang dinh bdi Cdng ty san xuat nhUa khi ty le tigu hao nguyen lieu gidm do gidm ty Ie san phim Idi. 0 khfa canh tieu thu nang Iddng, dai dien Cdng ty xd mdi trUdng cho rang td khi dp dung ISO 14001 Cdng ty den hanh cdi tien hi thdng Id ddt va ket qua la giam dang ke nang lUdng tigu hao cho viSc ddt rac. Tudng td nhd vay cdng ty sdn xuat nhda ghi nhan td khi dp dung ISO 14001, tigu hao nang lUdng trung binh gidm 4%/ ddn vi sdn pham/ nam. Ket qua ndy cd dddc td cac bien phap tiet kiem nang Iddng nhd thay bdng den huynh quang bang den LED,
bpc bdo dn he thdng phat nhiet. Hi@u qud tddng td cung dddc ghi nhan tai Cdng ty sdn xuat giay dep va Cdng ty sdn xudt cd khf. Thdng qua cac gidi phap nhd sd dung tdn thdng minh SUNOPTICS di tdn dung dnh sang hi nhien, sd dung he thong den LED, sd dung he thdng thong gid tu nhign, hai doanh nghiep nay ghi nhan ty le tieu thu dien nang gidm ro rgt. Cac ket qud nay phu hdp vdi nghien cdu trudc day nhd nghien cdu cua Szymanskiva Tiwari(2004) tren khfa canh gidm phdt thdi, nghien cdu cua To va Tang(2014); Maletic va cdng sd(2015) tren khfa canh gidm tidu thu tai nguyen.
4.1.2. Ve loi ich kinh te: Dai dien Cdng ty san xuat giay dep (tham gia vao chudi cung dng cua thddng hieu SUPERGA) cho rang dp dung ISO 14001 giup tang doanh sdban hang, vi "neu cd ISO 14001, SUPERGA se ddnh gia va cho diim cao hdn, ndn nhiiu khach hang dat hang hdn". Hdn nda viec dp dung ISO 14001 cdn giup doanh nghiep gidm chi phi nguygn vdt ligu, gidm chi phi nhdn cdng do viec dau tU thiet bi, cdng nghe mdi giup tdng kha nang tu dgng hda.
Ldi fch kinh td cdn cd dddc do viec giam ty le sdn pham l6i. Dai dien Cdng ty sdn xuit nhda cho rang ISO 14001 cd tac ddng tfch cdc den mdi trUdng va y thdc lam viec cua nhan vidn.
Dieu do khign cho ty Ie san pham hdng gidm di va do vay Cdng ty cd thi tiet kiem ddng ke chi phi sdn xuat. Ngoai ra viec dp dung ISO 14001 khien cho doanh nghiep phdi ludn cap nhdt vdi cac quy dinh mdi vi qudn ly mdi trddng, thddng xuyen tUdng tac vdi cd quan chdc nang, dam bao hoat ddng cua doanh nghiep tudn thd cdc quy dinh vi mdi trddng. Vi vay ISO 14001 cdn giup doanh nghiep ft bj xd phat do tuan thu tot cdc quy dinh ve mdi trddng nhU y kien cua dai dign doanh nghiep san xua't cd khf tai TP H 6 Chf Minh. Ket qua nay khang dinh hieu qud tfch cdc ve mat kinh te'do ISO 14001 mang Iai dUdi cdc khfa canh nhU giam chi phf (Chavan, 2005), tang doanh sd (Samuel va Enquist, 2007).
4.1.3. Ve loi ich xd hoi: Vi mat xa hdi dai dign cac Cdng ty deu cho rang dp dung ISO 14001 giup "Nang cao nhdn thdc, y thdc cua nhan vign vi mdi trUdng". Dieu nay cd dUdc do viec dao tao, pho bie'n cdc chfnh sach, muc tigu, quy dinh vi mdi trddng. Hdn nda nhd nhdn dinh cua dai dien Cdng ty sdn xua't phan bdn "khi , _ Sd 16 thang 12 nam 2019
I III
Tai chinh - Quan tri kinh doanh
nhdn vign dUdc lam vigc h-ong mdt mdi tnidng s^ch dep hdn, an todn hdn thi ^ thdc cda hg cung tdt hdn". Mdt Q-ong nhdng nguyen tac cua ISO 14001 do la cdi tie'n lien tuc, do vdy cac doanh nghiep phdi lien hanh cac chudng tnnh cdi tieh vi mdi trudng. Cac chddng trinh nay cung se gdp phin cdi thign diiu kien lam viec cho ngudi lao ddng, tao ra mdi trudng 1dm vigc an todn hdn. Ldi fch xa hgi con the Men d chd ndng cao uy tfn cua doanh nghiep ddi vdi cac bgn lign quan nhu cgng ddng, cd quan chdc nang, khdch hdng, chudi cung dng. Trong mdi quan he vdi cgng ddng dai dien Cdng ty san xud't phan bdn cho rang "Neu chdng tdi xd ly khong tdt van de mdi trudng, ngddi dan se quay Iai va chung toi khdng the san xudt dUdc. Vi vdy, chung tdi xac dinh phdi lam cho tdt, ISO 14001 giup chung tdi
Bang 2: Cac Idi ich cfia vi§c ap dung ISO 14001 L<yi ich
Mdi trddng
Kinhte
Xahdi
Lai ich cu the Gidm chit thai
Cdi thien qua tnnh xd Iy chat thdi Tdng hieu qud sd dung nguyen lieu, tang ty Ie tdi chi nguyen lieu Giam tieu thu nang Iddng, dign, nddc
Ndng cao khd ndng tig'p can vdi cac cdng nghe xanh (than thien mdi trudng)
Tiet kiem nguygn heu Tiet kiem nang lUdng, dien, nddc Gidm ty lg san pham ldi it bi xd phat do tuan thd tdt cac quy dinh vi mdi trddng
Tang doanh so Tang ldi nhudn Tang thi phin
Ldi fch mang lai Idn hdn chi phf bd ra de xdy ddng va duy tri he thdng Nang cao nhan thdc, y thdc cua nhan vign ve mdi trddng Cdi thign diiu kign Idm viec cho ngddi lao ddng
Ndng cao uy tfn cda doanh nghiep ddi vdi cdc ben Uin quan.
NguSn: Tdng help ket qui tong quan va phdng van ciia cdc tdc gid
viec do va bao nSm nay ngddi dan & day khong CO y kiln gl". Vigc ap dung ISO 14001 cung giup doanh nghiep "tao sd tin cSy ddi vdi cac cd quan chdc nSng va doanh nghiep ft bi xd phat hdn" nhd nhan dinh cda dai dien Cong ty san xuat cd khi cd thdi gian ap dung ISO 14001 tren 6 nam.
Tren cd sd tong quan cac kg't qua nghign cdu da cdng bo va phan tich ket qua nghien cdu dinh tinh nhU tren, bi^ng 2 dddi day se tSp hop nhung ldi i'ch do viec ap dung ISO 14001 mang lai tren ca ba khfa canh kinh tg', xa hpi va moi trddng. Nhd vay, kit qud nghign cdu dinh ti'nh da gop phan khang dinh ldi i'ch cda viec ap dung he thong ISO 14001 ve mat kinh tl, xa hpi va raoi tnfQng. De khang dinh hdn nda kg't qua nghign cdu nay, cac tac giii dii tign hanh nghien cdu dinh ludng vdi mlu 80 doanh nghiep da ap dung hg tho'ng ISO 14001 til 1 den 18 nam. Ket qua nghign citu dupc trinh bay tdm tat d muc 4.2 dddi dSy.
4.2. K^t qud nghien citu thdng ke mo td Kit qua phan tfch nhan to cho thay 2 thanh phan dddc trich vdi tong phuong sai trich la 78.82% tai eigen value la 1.4.
- Thanh thd nhat la "Ldi ich moi tmdng, xa hpi" vdi cac Uiang do; Giam chat thai; Cai thien qua trinh xd ly chat thai; it bi xd phat do tuan thu tot cac quy dinh vl moi trudng; Nang cao nhan thdc, y thdc ciia nhan vien ve moi trddn";
Cai thien dilu kien lam viec cho ngudi lao ddng!
- Thanh phan thd hai la "Ldi Ich kinh te" vdi cac thang do: Giam ty le san pham l6i; Ttao doanh sd; Tang lai nhuan; Ttag thi phjn; Loi fch mang lai Mn hdn chi phi bd ra de xay dun, va duy tri he thong.
Cac bie'n quan sal cua 2 thanh phJn (tin cd he so' tiii nhan to' cao (>0.6) ,vi vay, cac tha do cda 2 nhan td deu dap dng ygu cau hpi tu vl phan biet. Ket qua Cronbach's Alpha cho thav cac Uiang do cd dp tin cay cao. Cu the thang a ldi fch mdi trddng, xa hoi c6 he so Cronbach ° Alpha la 0.96 vii thang do ldi Ich kinh te co 1,-
sS Cronbach's Alpha lii 0.93. • Cac biln quan sat nhd: Ttag hieu ni' >
dung nguyen lieu, tang ty lg tai chlngnys„ J;.*"
Giam deu thu nang lUdng, dign, nude- N3n '^"' , ndng cao So 16 thang 12 nam 2019 10
'"•••""""'•••Wnh doanh
Bang 3: (Jac nhan to va thang do phan anh Iffi ich cua viec Nhan td do Idcing va biln quan sat
Ldi fch moi frudng, xa hpi: a = 0.96 Gi^m chat thai
CSi thien qua tnnh xd ly chat thSi
it bi xd phat do man thu tdt cac quy dinh ve moi trddng Nang cao nhan thdc, y thdc cua nhan vien vl moi trUdng C^i thien dieu kign lam viec cho ngUdi lao dpng Nang cao uy tin cda doanh nghiep ddi vdi cac bin lien quan Ldi Ich kinh te: a = 0.93
Gitai ty Ie san phim 161 Tang doanh si^
Tang ldi nhu|n Ttag thi phan
Ldi fch mang lai Idn hdn chi phf bd ra de xay ddng vii duy tn he thdng
Gia tri hrung binh
4.05 3.96 4.09 4.06 4.11 4.16 3.48 3.51 3.46 3.43 3.54
i p dung ISO 14001 D6 lech
chuin .986 .926 .894 .965 .947 .926 .972 .959 1.023 .996 .945
Trpng sd EFA .833 .718 .773 .946 .914 1.018 .727 1.095 .866 .706 .621
khd ndng tiep can vdi cdc cdng nghd xanh (than thien mdi trudng); Tiet kiem nguygn lieu; Tiet kiem nang lUdng, dien, nUdc bi loai do cd he sd tdi nhdn td cao trgn cd hai khai niem ma chdng do Iddng.
Ket qud trgn day cung cho thay cdc doanh nghiep danhh gia cao ldi fch cua vigc dp dung ISO 14001, dac biet la Idi fch ve mdi trddng, xa hdi vdi diim trung binh d mdc 4,071/5.
Trong do Idi ich dudc ddnh gia cao nhat do la
"nang cao uy tin cua doanh nghiep ddi vdi cdc bgn lign quan" vdi 4.16/5 diem. Ldi ich kinh te"
cung dUdc khang dinh vdi diem trung binh d mdc 3.5/5. Qua dd cac doanh nghiep diu khang dinh ISO 14001 giup tang doanh sd, gidm ty le sdn phim Idi, tang Idi nhuan, tang thi phin. Cac doanh nghiep diu khang dinh hieu qud td viec dau td xdy ddng, ap dung ISO 14001 do "Ldi fch mang Iai Idn hdn chi phf bd ra de xdy ddng vd duy tn he thdng".
5. Thdo luan keit qud nghien cihi va ham y Mac du cd nhSng ban khodn ve hieu qud va ldi ich do vigc dp dung ISO 14001 (GhiselHnia vd Thurston, 2005; Paulraj vd Jong, 2011; Maletic va cdng sd, 2015) nhung thdc te' cho thay viec ap dung ISO 14001 trong cac doanh nghigp sdn xuit tai Viet nam da mang lai nhdng ldi fch thiet
Nguon: Ket qud tinh todn cda cdc tdc gid thdc. Tuy thdi gian ap dung ISO 14001 la khde nhau, hnh vUc sdn xudt khac nhau, nhUng tit cd cdc doanh nghigp dddc phdng vd'n va dieu tra diu khang dinh nhdng ldi fch do ISO 14001 mang lai.
Cac ldi fch dd the hien d 3 mat kinh tC xa hdi, mdi trddng. Tuy nhien ldi fch noi trpi nhd't dd la Idi fch vi mdi hifdng - xa hoi. Nghien cdu cung xac dinh cdc thang do dung de do Iddng hieu qud do viec dp dung ISO 14001. Cac thang do do la de do Iddng 2 nhdn td la "ldi fch mdi trddng, xa hdi" va "ldi ich kuih tg'", hay do Iddng hieu qud phdt triin bin vdng cua doanh nghiep do dp dung ISO 14001 mang Iai. Ket qua nghign cdu cd the la gdi y tdt cho cdc nha nghign cdu, doanh nghiep vd cd quan quan Iy trong viec nghidn cdu, hoach dinh chfnh sach bdo ve mdi trudng vd thdc day phdt trien ben vdng.
Ddi vdi nha nghign cdu: Cd the sd dung nhdng thang do dddc kiem dinh trong nghign cdu nay de khdo sat ve hidu qud dp dung ISO 14001 tai nhdng ITnh vdc khac nhau, cung nhd nghign cdu vi mdi quan he gida hieu qud dp dung ISO 14001 vdi cac ye'u td dau vao khde nhd: Vai trd cua lanh dao, sd tham gia cua nhdn vign, thiet kg' san pham xanh.
Ddi vdi doanh nghiep: Cd the Ida chon dp dung ISO 14001 va tin tUdng vao nhdng Idi fch So 16 thang 12 nam 2019 11 Tai chinh - Quan tri kinh doanh
dd ap dung ISO 14001 mang lai. Trong xu the Men nay, doanh nghiep cd the xem ISO 14001 nhd mgt cdng cu Uidc day phat trien ben vdng.
Ndu xem viic dp dung ISO 14001 nhu mdt khodn dau td thi doanh nghiep cung cd the tin tddng vao higu qud do khodn diu td nay mang lai khi cdc doanh nghiep da dp dung danh gid cao ldi ich mang lai so vdi chi phf bd ra di xdy ddng va duy tri hi thdng
Ddi vdi cd quan qudn ly: ket qud nghien cdu cung cung cap bang chiing de cdc cd quan quan Iy cd cd sd di tin rang nhdng doanh nghiep dung ISO 14001 se cd nhdng higu qud tfch cdc ve mdt mdi trddng va xa hdi nhu gidm chat thai, ndng cao nhdn thdc cua nhan vidn ve mdi trUdng, cai thien dieu kien lam viec cho ngddi lao ddng.
Vi vay, viec dp dung ISO 14001 cd the xem nhu mgt tieu chuan de danh gid hidu qua hoat cua doanh nghiep hoac Ida chgn doanh nghiep tham gia cdc dd dn phdt trien bin vdng cda dia phUdng. Viec dat chdng nhan cung cd thi xem nhd mgt tieu chf de giam thieu nhdng cudc kiem tra, giam sdt vi mat mdi trddng ddi vdl doanh nghiep. Cd quan quan Iy cung can cd chfnh sdch de khuyg'n khfch doanh nghiep dp dung tieu chuan nay vi viec dp dung ISO 14001 tai cac doanh nghiep se ddng gdp tfch cue vao bdo vg moi trudng va phdt trien ben vdng.
6. Keit luan
6.1. Thay l&i ket, d-ien khai dp dung hg thdng ISO 14001 trong cdc doanh nghiep ndi chung va cac doanh nghiep san xudt ndi rieng da dUa lai nhieu Idi fch thiet thdc. Thdng qua nghidn cdu nay cac tdc gid da thdc hien dddc cac nhiem vu chfnh sau :
Thd nhat, da tien hanh tdng quan cdc ket qud nghien cdu chfnh cua cac tac gid d ft-ong va ngodi nddc ve chu de Idi fch cua viec dp dung he thdng ISO 14001 trong cdc doanh nghigp, qua dd,chi ra va ke thda cdc bien va thang do td cac nghien cdu trddc cd the dp dung trong nghien cdu nay.
Thd hai, trong nghidn cdu da ttinh bay vdn tat mdt sd vd'n di Iy luan cd bdn lien quan deh chu di nghien cdu.
Thd ba, da thdc hien nghien cdu dinh tinh va dinh lUdng va chi ra tdc ddng cua cdc nhdn td din ldi ich vi mat kinh tg', xd hgi va mdi ffddng
cua doanh nghidp khi dp dung hg thdng ^^^
14001.
Thd bdn. Qua thao luan cdc ket qua nghign cdu da gdi md dUdc mot sd ham y nham trien khai cd kg't qud he flidng ISO 14001 qua do lam tang Idi fch kinh te, xa hgi va mdi trUdng cda doanh nghigp.
Ket qua nghiin cdu dUdc tig'n hanh trong bdi canh cac doanh nghiep Vigt nam boat ddng trong mgt nen kinh te'dang trong qua trinh phdt trien vdi tdc do cao. Song kg't qua nghen cdu nay kha tddng dong wdi cdc ket qua nghien cdu trudc do d cdc nUdc phdt tridn , chang ban nhU cdc ket qua nghien cdu cda Montabon va cgng sU(2000), Szymanski va Tivi'ari(2004), To va Tang(2014), Maletic va cdng sU(2015)...Tuy vdy, ket qua nghien cdu nay van cdn mdt sdkhdc biet so vdi cac ket qua nghien cdu cda Paraij va Jong(2011) Ghisellinia va Thuzton(2005). Ly do cua sU khac biet nay co the cd nhieu, song theo cac tac gia mdt phan cd the dg'n td cdc han che'da trinh bay trong phan 5.2 dddi ddy.
6.2. Hqn che cda nghiin cdu vd hudng nghien cihi tiep theo
Tuy da no Idc cao trong nghign cdu ,song nghign cdu nay vdn cdn mgt sd han che sau:
Nghien cdu chi dUdc tien hanh ddi vdi 80 doanh nghiep trong Hnh vUc san xu^t. Day la cd man tUdng ddi nhd cd the chUa phan anh day du cdm nhan cua doanh nghiep ve Idi fch dp dun°
ISO 14001. Nghien cdu tiep theo cd the khac phuc han chi ndy bang each md rong pham vi nghien cdu sang Hnh vUc khde va tang c6 mlu khdo sdt.
Nghign cdu nay ddng Iai d viec nhan dien cdc cac nhdn td phan anh ldi fch cua viec an dung ISO 14001, tdc la radi chi xem xet d^nket qua ma chua xem xet cdc nhan td gop ph|n hmh thanh ket qua ndy. Vi vay nghien cdu tign theo cd the xem xet cac nhan td dnh hudng dp trinh dp dung va mdi quan he ciia no vdik"!
qua dat dUdc. De td do nhdn dien dudc viwi nhdn to tfch cdc ma doanh nghiep can tdn '^^
nguon Idc khi xay dUng va ap dung he thd ^ Ngodi ra nghien cdu chi gidi han dgi vfij ^ • doanh nghiep da dddc chdng nhdn ISO UOQT Nhin chung nhdng doanh nghigp audc chu So 16 thang 12 nam 2019 12 Tai chinh - Quan tri kinh doanh
nnan sd cd nhdng danh gia tfch cdc vi tac ddng vai cdng cu/ky thuat phd bien nhd kiem dinh cua ISO 14001 len hoat ddng cua doanh nghiep Cronbach,AIpha, phan tfch EFA va tfnh toan (Montabon, 2000; Potoski vd Prakash, 2005; gia tri trung binh cua cac thang do do ludng 2 Nga, 2009), trong khi dd nhdng doanh nghiep bien ddc Idp. De cd the kiem dinh diy du cac chda dUdc chdng nhan hoac khdng dinh chdng mdi quan he td do di xudt cdc bien phdp thie't nhdn ISO 14001 cd thi se cd nhdng danh gia thUc, toan dien nham nham triin khai a'p dung khac. Di sdu tim hieu nhdng doanh nghiep ISO 14001 cd hieu qud qua dd dem lai ldi ich chda dddc chdng nhdn ISO 14001, hoac nhdng thie't thuc vd diy du ve kinh tg', xa hdi va mdi doanh nghigp cd hieu qua hoat ddng mdi trddng trudng cho doanh nghiep, trong cac nghign cdu tdt nhdng Iai khdng dp dung hoac khdng ddng tiep theo cin di sau thgm thdng qua viec dp ky chdng nhan ISO 14001 cung la mdt hddng dung cdng cu kiem dinh hdi quy da bie'n va de nghien cdu tiep theo cin tidn hanh ra cac gid thuyet nghign cdu vd kiem dinh cdc
Phan nghien cdu dinh lUdng trong nghign S^^ thuyet dd.
cdu nay mdi chi ddng lai & viec sd dung mgt
Tai lieu tham khao chinh
1. Ann, G.E., Zailani, S. and Wahid, N.A. (2006), "A study on the impact of environmental management system (EMS) certification towards firms' performance in Malaysia", Management of Environmental Quality: An IntemationalJoumal, Vol. 17 No. l,pp. 73-93.
2. Chavan, M., 2005. An appraisal of environment management systems: A competitive advantage for small businesses. Management of Environmental Quality: An International Joumal, 16(5), pp.444-463.
3. Chin, K.S., Chiu, S., and Tunmiala, V.M.R. 1999. An evaluation of success factors using the AH? to implement ISO 14001-based EMS. Intemational Joumal of Quality & Reliability Management 16/4: 341-361
4 ISO, ISO 14001: 2015 - Environmental management systems - Requirements with guidance for use
5. ISO survey 2017, https://www.iso.org/the-iso-survey.html
6. Krajnc, D., & Glavic, P. (2003). Indicators of sustainable production, Clean Technologies and Environmental Policy, 5(3-4), 279-288. doi:http://dx.doi.org/10.1007/sl0098-003-0221-z 7. GhiseUinia, A. and Thurston, D.L. (2005), "Decision traps in ISO 14001 Implementation
process: case study results from Illinois certified companies". Journal of Cleaner Production, Voi. 13 No. 8, pp. 763-777
8. Heras-Saizarbitoria, I., German, A. L., & Molina-Azorin, J. F. (2011). Do drivers matter for the benefits of ISO 14001 ? Intemational Journal of Operations & Production Management, 31(2), 192-216. doi:http://dx.doi.org/10.1108/0144357I111104764
9. Le, T.M.H., 2013. Xay dUng he thong quan ly mdi tinJdng theo tidu chuan ISO 14001:
2004/ Cor. 1: 2009 tai Cdng ty Co Phan Latitude Tree Viet Nam (Doctoral dissertation, Tmdng Dai hoc Ndng Lam TP. Ho Chf Minh).
10. Maletic, M., PodpeAan, M., & Maletic, D. (2015). ISO 14001 in a corporate sustainability context: A multiple case study approach. Management of Environmental Quahty, 26(6), 872- 890. Retrieved from https://search.proquest.com/docview/1704306573?accountid=41574 11. Martfn-Peiia, M.L., Dfaz-Garrido, E. and Sanchez-Lopez, J.M., 2014. Analysis of benefits
and difficulties associated with firms' Environmental Management Systems: the case of the Spanish automotive industry. Joumal of Cleaner Production, 70, pp.220-230.
So 16 thang 12 nam 2019 13 Tai chmh - Qu^n tri kinh doanh
12. IVIontabon, P., Meinyk, S.A., Stroofe. R. and Calantone, RJ. (2000), "ISO M""^- assessing its perceived impact on corporate perfonmance". The Joumal of Supply Chain Management, pp. 4-16.
13. Nga, J.K.H. (2009), "The influence of ISO 14000 on firm performance". Social Responsibility Joumal, Vol. 5 No. 3, pp. 408-422.
14. Ngo, T.T., 2013. Xay ddng h8 Uid'ng quan ly mdi hddng theo deu chu£n ISO 14001: 2004/
Cor. 1: 2009 ti C6ng ty che bien dieu va nong san Vegetexco (Doctoral dissertation, TnJSng Dai hoc Nong Lam Tp. Ho Chi Minh)
15. Nguyin, T.X., 2010. Nghien cilu diSnh gia hieu qua ap dung ISO 14001: 2004 trong qudn ly moi trUcJng tai nha may xi mang LUKS (Vigt Nam) (Doctoral dissertation).
16. PhUdng, T.T., 2009. Danh gia hieu quii hoat dpng ciia he tho'ng quiin ly moi trUo'ng theo tieu chuan ISO 14001 va nghi8n cilu long ghep san xuat sach hon vao he thong ISO 14001 tai cong ty CO phan san xuat vii xuat nhap khau bao bi Packexim (Doctoral dissertation, TrUcing Dai hoc Bach khoa Ha Npi)
17. Prajogo, D., Tang, A.K.Y. and Lai, K.H. (2012), "Do firms get what they want from ISO 14001 adoption?: An Australian perspective", Joumal of Cleaner Production, Vol. 33, September, pp. 117-126.
18. Potoski, M. and Prakash, A., 2005. Covenants with weak swords: ISO 14001 and facihties' environmental perfonnance. Joumal of policy analysis and management, 24(4), pp.745-769.
19. Paulraj, A. and De Jong, P., 2011. The effect of ISO 14001 certification announcements on stock performance. Intemational Joumal of Operations & Produchon Management, 31(7), pp.765-788.
20. Psomas, E. L., Fotopoulos, C. V., & Kafetzopoulos, D. P. (2011). Motives, difficulties and benefits in implementing the ISO 14001 environmental management system. Management of Environmental Quahty, 22(4), 502-521. doi:http://dx.doi.org/10.1108/14777831111136090 21. Samuel, P. S., & Enquist, B. (2007). ISO 14001 as a driving force for sustainable
development and value creation. The TQM Magazine, 19(5), 468-482. doi:http://dx.doi org/10.1108/09544780710817883
22. Szymanski, M. and Tiwari, P. (2004), ISO 14001 and die reduction of toxic emissions, Pohcy Reform. 7(1), pp. 31-42.
23. To, W.M. and Tang, N.F. (2014), "The adoption of ISO 14001 environmental management systems in Macao SAR, China. Trend, motivations, and perceived benefits". Management of Envffonmental Quality; An Intemational Joumal, Vol. 25 No. 2, pp. 244-256
24. vuong, T.L., 2015. Nghien ciJu kha nang ap dvmg he dio'ng quan ly moi mi6„g theo tieu chuan ISO 14001: 2010 cho cong ty co phan Giay An Hoa-Tuyen Qnang.
25. World Commission on Envuronment and Development (1987), Our Common Future Oxford University Press
Scf 16 thang 12 nam 2019 M Tai chinh - Ou4n tri kinh doanh