Environmental management systems: for show or showing effect?
Keywords
Loading...
Authors
Issue Date
2024-06-26
Language
en
Document type
Journal Title
Journal ISSN
Volume Title
Publisher
Title
ISSN
Volume
Issue
Startpage
Endpage
DOI
Abstract
Over the past decades, there has been an increasing awareness of environmental issues, which has led to the emergence of environmental management systems. Despite numerous studies on the effectiveness of environmental management systems regarding environmental corporate social performance, their results are inconclusive. To gain an understanding of the inconsistent results and the effectiveness of environmental management systems, this study explores the underlying concepts of environmental corporate responsibility performance by focusing on environmental corporate social responsibility and irresponsibility and examines the effect of environmental management systems on each concept separately. To further evaluate these effects, I incorporate good corporate governance as a moderator. Using linear and logistic regression analyses on public data of 444 firms within the European Union, this thesis tests the correlations between environmental management systems and environmental responsibility and irresponsibility while also testing for the moderating effect of good corporate governance. The results indicate that firms with environmental management systems score higher on environmental responsibility but not lower on environmental irresponsibility. Instead, these firms seem more likely to demonstrate increased environmental irresponsibility. Finally, good corporate governance positively moderates the positive association of environmental management systems with environmental responsibility but not environmental irresponsibility.
Description
Citation
Supervisor
Faculty
Faculteit der Managementwetenschappen