أثر تطبیق نظام الإدارة البیئیة على المیزة التنافسیة والربحیة (دراسة میدانیة علی صناعة الجلود فی مصر)
مجلة البحوث المالیة والتجاریة
This study aimed to identify the effect of applying the environmental management system on the competitive advantage And profitability in the leather industry, The study relied on the descriptive analytical method, The results of the study showed that the level of adoption and possession of tanneries, the focus of research for the components and requirements of environmental management systems, was relatively average,. As it was the best in the field of environmental policy and the lowest in
... nd the lowest in the field of testing and corrective measures, the results showed that the level of its achievement in the tanneries researched was generally average, The best of them was in the field of cost reduction at a relatively high level, and the lowest in the field of quality. The results indicated that there is a positive correlation relationship with statistical significance between the level of adoption and ownership of the components and requirements of environmental management systems and improving the competitive advantage of tanneries,. As the cost reduction was one of the most important competitive advantages that are affected by the extent of activation and use of these ecosystems, Followed by the quality of the processes and outputs, The study also showed a weak direct correlation between the EMS and profitability indicators (Return on investment and return on assets), And there is a strong direct link between the EMS and the return on total sales, The study recommended the necessity of integrating medium and small enterprises operating in this sector in order to activate the environmental management system and raise the productive and competitive capacity.