Resumen

DENEGRI DE DIOS, Fabiola Maribel  y  PENA SALMON, César Ángel. Identification of SMEs' environmental profiles through environmental auditing. Contad. Adm [online]. 2011, n.235, pp.195-215. ISSN 0186-1042.

Small and medium enterprises (SMEs) have been considered as a secondary target group of pollution control policies in Mexico. Although their individual environmental impact may be small, their aggregate impact can cause serious problems for people and the environment. Recently, environmental self-regulation programs for SMEs have been implemented in Mexico, with the use of environmental auditing as a main tool. This work aims to identify pollution profiles and environmental compliance profiles of SMEs that participated in the Environmental Self-Regulation Program, in Mexicali, B.C., Mexico. Data were obtained of sixty environmental audit reports of SMEs participants in the program during 2005 and 2006. The results show that three of the industrial branches that participated in the program reached the highest pollution profiles with an almost null environmental compliance profile.

Palabras llave : environmental self-regulation; environmental compliance; environmental auditing; SMEs; Mexico.

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