Business Commons^™

Investigating Environmental Performance Management, Vipin Gupta, Yi Zhang

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© 2020, Fundacao Escola de Comercio Alvares Penteado. All rights reserved. Purpose – Even though there is a growing recognition of the externality costs of low environmental performance by firms, there continue to be significant inter-firm differentials in environmental performance management. We build on the theories of strategic management to inquire into the factors contributing to these differentials. Design/methodology/approach – Using a 2015 survey sample of Chinese small and medium enterprises, we empirically investigate the alternative thesis that the profit maximization motive constitutes the appropriate heuristic for the performance management of corporate social responsibility factors. Findings –The green capability of …