ISO 14001 and corporate financial performance: A Systematic Literature Review

IF 12.5 1区管理学 Q1 BUSINESS Business Strategy and The Environment Pub Date : 2024-10-08 DOI:10.1002/bse.3969

Smaïl Benzidia, Siham Rahoui, Mohamed Ouiakoub, Louise Rostan

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Abstract

The impact of the certification on financial performance is still a debated issue. While a number of research studies have highlighted the importance of the environmental management system in achieving environmental performance, there is a theoretical gap concerning the way in which the environmental management system affects the financial performance of companies. This paper aims to fill the identified gap on how ISO 14001 adoption affects companies' financial performance, and the moderating factors likely to influence this link. To address the research question, a systematic literature review was carried out over the last decade of the main studies on this issue published in peer‐reviewed journals between 2004 and 2024. The analysis of the 57 articles in our sample provides a comprehensive picture of the impact of ISO 14001 on financial performance. The results of this research highlight the factors that influence the relationship between financial performance and ISO 14001 certification and suggest that endogenous and exogenous factors should be taken into account in order to understand this complex link.

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ISO 14001 与企业财务绩效：系统文献综述

认证对财务业绩的影响仍然是一个有争议的问题。虽然许多研究都强调了环境管理体系在实现环境绩效方面的重要性，但在环境管理体系如何影响公司财务绩效方面还存在理论空白。本文旨在填补在采用 ISO 14001 如何影响公司财务绩效，以及可能影响这种联系的调节因素方面所发现的空白。为了解决这一研究问题，我们对过去十年间同行评审期刊上发表的有关这一问题的主要研究进行了系统的文献综述，时间跨度为 2004 年至 2024 年。通过对样本中的 57 篇文章进行分析，我们全面了解了 ISO 14001 对财务绩效的影响。研究结果强调了影响财务业绩与 ISO 14001 认证之间关系的因素，并建议在理解这一复杂联系时应考虑内生和外生因素。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.