CSR and green economy: Determinants and correlation of firms’ sustainable development

Autor: José Mariano Moneva Abadía, Miguel Marco-Fondevila, Sabina Scarpellini
Rok vydání: 2018
Předmět:
Zdroj: Corporate Social Responsibility and Environmental Management. 25:756-771
ISSN: 1535-3958
DOI: 10.1002/csr.1492
Popis: The determinants of accountability and their links to environmental performance have been extensively studied, but without reaching solid conclusions, especially among SMEs. The once promising approaches of CSR and green economy are subject to mistrust, partly derived from a lack of awareness and understanding of what companies really do and why. This paper examines the determinants and empirical interrelations between accountability standards and environmental proactivity within a comprehensive group of companies. From a regional focus reflecting the transversal cultural and socioeconomic circumstances linked to the context, an empirical research for 297 companies in the region of Aragon (Spain) was conducted, studying their environmental disclosure and performance, as well as the managerial determinant factors. The findings confirm the relevance of companies’ internal factors as determinants for accountability, but also the significance of geographical factors in green companies’ relationship with stakeholders. The positive correlation between accountability and environmental proactivity suggests distinctive business strategies towards compliance and stakeholder engagement.
Databáze: OpenAIRE
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