The research reported in this paper develops a framework for environmental management practices (EMPs). Specifically, EMPs are grouped into the formal systems that integrate environmental procedures and processes that relate to the operational, tactical and strategic levels of a firm. Content analysis of the environmental reports of 45 multinational firms reveals the validity of the proposed EMP framework. The results of this qualitative study suggest many firms are emphasising a subset of practices at strategic and operational levels but tactical practices remain underutilised. The conceptual framework and results of this study can be used to develop measurement scales to guide additional research and to develop theory in the area of environmental management.