Managerial practices and firms' environmental performance: An international evidence

IF 8.3 2区管理学 Q1 BUSINESS Corporate Social Responsibility and Environmental Management Pub Date : 2024-07-16 DOI:10.1002/csr.2910

Thang Ngoc Doan, Chi Thi Kim Vu

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Abstract

This study investigates the impact of managerial practices on environmental performance using firm-level data from Eastern European and Central Asian regions collected during the 2019–2020 period through the World Bank Enterprise Surveys. Utilizing principal component analysis, we evaluate managerial practices across four key dimensions: targets, monitoring, incentives, and operations. Concurrently, we assess environmental performance through indicators encompassing energy efficiency, energy intensity, and disclosure practices. Our empirical findings highlight a strong correlation between higher scores in managerial practices and improved environmental performance within firms. These positive effects are transferred through environmental targets and adoptions, with moderation observed based on firm size. Robustness is evident in our results across various measures of environmental performance and managerial practices, as well as when accounting for potential endogeneity issues. This research offers valuable insights with implications for both policy development and managerial decision-making, fostering sustainability and responsible practices.

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管理实践与企业的环境绩效：国际证据

本研究利用世界银行在 2019-2020 年期间通过企业调查从东欧和中亚地区收集的企业级数据，研究了管理实践对环境绩效的影响。利用主成分分析法，我们从目标、监控、激励和运营四个关键维度对管理实践进行了评估。同时，我们通过包括能源效率、能源强度和信息披露实践在内的指标来评估环境绩效。我们的实证研究结果表明，管理实践得分越高，企业的环境绩效就越高。这些积极影响通过环境目标和采用来传递，并根据企业规模进行调节。在不同的环境绩效和管理实践衡量标准下，以及在考虑潜在的内生性问题时，我们的研究结果都具有明显的稳健性。这项研究为政策制定和管理决策、促进可持续性和负责任的做法提供了有价值的见解。

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来源期刊

Corporate Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.

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