Measuring corporate environmental performance: best practices for costing and managing an effective environmental strategy

1996 ◽  
Vol 33 (10) ◽  
pp. 33-5805-33-5805 ◽  
Keyword(s):  
Best Practices ◽  
Environmental Performance ◽  
Corporate Environmental Performance ◽  
Environmental Strategy

scholarly journals Fifty shades of green – What pales the final colour of green solutions?

2018 ◽  
Vol 68 (4) ◽  
pp. 499-519
Author(s):  
Andrea Szalavetz
Keyword(s):  
Best Practices ◽  
Environmental Sustainability ◽  
Environmental Performance ◽  
Research Method ◽  
Applied Research ◽  
Environmental Science ◽  
Interpretive Research ◽  
Corporate Environmental Performance ◽  
Trade Offs ◽  
Key Concepts

The purpose of the paper is to explain the widely-observed phenomenon that the benefits of some apparently environmentally friendly solutions are much smaller than predicted. The applied research method is a systematic review of papers belonging to the ‘business and environment’ and ‘environmental science and technology’ literatures. Qualitative and interpretive research is used to support our propositions. Five key concepts accounting for the pitfalls associated with environmental sustainability-oriented (ESO) interventions have been identified and illustrated with reallife examples. Overlooked (1) interconnections among resources and environmental impacts, e.g. trade-offs, reveal that (2) system boundaries are often ill-defined, which can easily result in (3) problem shifting from one aspect of corporate environmental performance to another or from one stage in the life cycle to another. Additionally, false (4) assumptions and a strong (5) contextuality of best practices also overshadow the outcomes of ESO interventions. The relation among these general concepts is analysed and a graphic representation is provided.

Role of green financing and corporate social responsibility (CSR) in technological innovation and corporate environmental performance: a COVID-19 perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ala Eldin Awawdeh ◽  
Mohammed Ananzeh ◽  
Ahmad Ibrahiem El-khateeb ◽  
Ahmad Aljumah
Keyword(s):  
Technological Innovation ◽  
Environmental Performance ◽  
Corporate Environmental Performance ◽  
Environmental Strategy ◽  
Content Type ◽  
General Managers ◽  
Manufacturing Organizations ◽  
Corporate Social ◽  
Energy Companies

PurposeThe aim of this study is to estimate the relationship between technological innovation and corporate environmental performance among energy companies working in Egypt.Design/methodology/approachThe study extended the aim with the intention to assess the role of green financing in enhancing corporate environmental performance. Partial least squares (PLS)-based structural equation modeling (SEM) is applied to estimate the nexus among study variables.FindingsThe results indicated that technological innovation influenced environmental performance and has a positive impact on company performance. The role of green financing for environmental performance is also significant and positive. Moreover, corporate social responsibility (CSR) has insignificant role in environmental performance of the energy companies in the study context.Research limitations/implicationsThe study offers a valuable model for general managers of manufacturing organizations and policymakers to manage CSR, environmental strategy and green innovation in examining environmental performance. It can help to assist general managers of large manufacturing organizations to strengthen their internal resources like CSR, environmental strategy and green innovation to enhance environmental performance.Practical implicationsThe findings of this article will help the practitioners to design policies regarding sustainable energy systems and green finance in the presence of any natural calamity.Originality/valueThis study primarily complements the existing literature by establishing how green financing and CSR can augment and/or interact between technological innovation and corporate environmental performance under COVID-19 crises, in a developing country.

scholarly journals Determinants Factor Influence Environmental Management Accounting and Corporate Environmental Performance: Evidence in Indonesia

2021 ◽  
Vol 56 (3) ◽  
pp. 582-601
Author(s):  
Luk Luk Fuadah ◽  
Umi Kalsum ◽  
Anton Arisman
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Iso 14001 ◽  
Decision Quality ◽  
Future Research ◽  
Corporate Environmental Performance ◽  
Environmental Strategy ◽  
Activity Management ◽  
Environmental Management Accounting ◽  
Environmental Activity

This study examines (1) the effect of environmental strategy and Environmental Management Accounting (EMA) and environmental activity management and decision quality; (2) the effect of EMA and decision quality; (3) the effect of decision quality and corporate environmental performance, and EMA and corporate environmental performance on companies with ISO 14001 certifications in Indonesia. We used online surveys to reach managers from companies that received ISO 14001 certifications on Indonesia Stock Exchange. We analyzed data from 54 respondents and using Partial Least Square (PLS) regression. We find that environmental strategy has a positive impact on EMA. EMA has a positive and significant influence on a company’s environmental performance. Environmental activity management has a positive influence on decision quality. Decision quality also positively influences corporate environmental performance. However, we find no significant influence between EMA on decision quality. This study is limited by the low response rate from survey participants. We thus suggest that future research be conducted using qualitative methods. Another limitation is that the framework is not the best one. Thus, it is suggested that future research use another measurement for the variables and add other variables.

Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context

2020 ◽  
Vol 15 (6) ◽  
pp. 1061-1082 ◽  
Author(s):  
Merve Acar ◽  
Hüseyin Temiz
Keyword(s):  
Environmental Performance ◽  
Emerging Market ◽  
Positive Association ◽  
Corporate Environmental Performance ◽  
Tobit Regression ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Significant Positive Association ◽  
Content Type ◽  
Environmental Disclosures

PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that argues environmentally good performers disclose more.Practical implicationsMany of the environmentally good firms in Turkey are also listed in the “BIST Sustainability Index,” and this situation can be the result of the relative power of external regulations. Accordingly, it can be suggested to increase the community and governmental pressures for environmental reporting but also gives importance to increase intrinsic motivations for companies to engage in disclosure practices.Originality/valueThis study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.

scholarly journals Corporate Environmental Performance in China: The Moderating Effects of the Media versus the Approach of Local Governments

2020 ◽  
Vol 18 (1) ◽  
pp. 150
Author(s):  
Zhiru Guo ◽  
Chao Lu
Keyword(s):  
Environmental Protection ◽  
Environmental Performance ◽  
Local Governments ◽  
Random Effect ◽  
Random Effect Model ◽  
Corporate Environmental Performance ◽  
Media Attention ◽  
The Media ◽  
The Government ◽  
The Impact

This article selects the listed companies in China’s A-share heavy pollution industry from 2014 to 2018 as samples, uses a random effect model to empirically test the relationship between media attention and corporate environmental performance and examines the impacts of local government environmental protection and property nature on that relationship. Results are as follow: (1) Media attention can significantly affect a company’s environmental performance. The higher the media attention, the greater the company’s supervision and the better its environmental performance. (2) In areas where the government pays less attention to environmental protection, the impact of media on corporate environmental performance is more obvious, but in other areas, the impact of media on environmental performance cannot be reflected; (3) The media attention is very significant for the environmental performance improvement of state-owned enterprises, and it is not obvious in non-state-owned enterprises. (4) A further breakdown of the study found that the role of media attention in corporate environmental performance is only significant in the sample of local governments that have low environmental protection and are state-owned enterprises. This research incorporates the local government’s emphasis on environmental protection into the research field of vision, expands the research scope of media and corporate environmental performance, and also provides new clues and evidence for promoting the active fulfillment of environmental protection responsibilities by companies and local governments.

From Iran: Does Improvement in Corporate Environmental Performance Affect Corporate Risk Taking?

2016 ◽  
Vol 25 (4) ◽  
pp. 17-33 ◽  
Author(s):  
Farshid Khairollahi ◽  
Farhad Shahveisi ◽  
Alireza Vafaei ◽  
Mohammad Alipour
Keyword(s):  
Risk Taking ◽  
Environmental Performance ◽  
Corporate Environmental Performance ◽  
Corporate Risk
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