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A European Approach of Environmental Costs: A Case Study in the Spanish Road Freight Transport Industry

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Document pages: 20 pages

Abstract: Prior literature focused on environmental management has largely studied the external costs caused by business activities. However, less is known about which and how environmental costs are internalized by companies. This work looks for three main objectives; first, to identify and delimitate a clear description of different environmental costs that should be considered by firms; second, to analyze the European regulative context where transport companies establish their business activity; third, and finally, to explore connections between the regulatory efforts by policy makers and managers’ perceptions and behaviors by means of a case study in the Spanish road freight transport industry. Using a theoretical review of academic papers, institutional agendas and a case study in the road freight transport industry, we offer our own proposals and suggestions. Our final findings suggest that since managers perceive that environmental issues are relegated to a secondary priority by public authorities, companies might be facing environmental issues not beyond legal requirements.

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