This article examines the drivers of environmental proactivity in the service sector. Hypotheses were tested using multiple hierarchical regression analysis with data from a sample of 41 managers in Spanish environmental consulting companies. Results show statistically significant relationships between (1) managers' attitude towards sustainable development, (2) positive short-term firm performance and (3) the strategic attitude of environmental consulting firms and the adoption of proactive environmental strategies by the studied companies.This article is pioneering in the analysis of drivers of corporate proactive environmental strategies in the consultancy sector. The findings have practical implications for policy-makers, investors and other agents interested in a better management of the environment. Economic incentives such as subsidies to environmental training programmes for managers can induce changes in cognitive components of managers' attitudes. Education policies could also affect managers' attitudes towards the environment. Companies may also encourage attitude change by providing their managers with financial assistance to receive environmental training. External assistance to develop a strategic attitude could be an interesting policy to encourage voluntary environmental initiatives. Finally, fiscal deductions, tax breaks or subsidies to those companies interested in managing the environment can be effective incentives for those firms facing a weak short-term financial situation.

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Taking into account the importance of improving organizational environmental performance, the current study examines the drivers of workplace environmentally friendly behaviour (WEFB) of employees in a public organization. Multiple regression analysis with data from sample of 59 employees was used to test the proposed hypotheses.Results show that harmonious environmental passion of employees and organizational environmental support are significantly related to WEFB. Furthermore, our findings show that gender and perceived incomes also influence the workplace environmentally friendly behaviour of employees. The obtained findings may add knowledge to this field since previous investigations have paid little attention to the determinants of WEFB in the public sector. Besides, the findings have practical implications, suggesting that public organizations should demonstrate their environmental commitment to their employees. Providing employees with information to develop environmentally friendly behaviours at work could support those organizations interested in improving their environmental performance.

This article aims to quantify to what extent collaborative strategies are more effective than internal or organization‐level actions to green supply chains. In this regard, the impact of decisions made at different stages of a supply chain in a product's carbon footprint is quantified. Organizational and product carbon footprints are calculated using the Compound Method Based on Financial Accounts (MC3). The results underline that concentrating reduction efforts in some stages of the supply chain is more effective than implementing individual actions by the participants. Collaboration among the participants is needed to decide what practices are implemented, at what stage they are needed and how they are to be implemented. This article adds to the literature on supply chains and sustainability. Previous research suggests that collaborative strategies have great potential for reducing the carbon footprint of products, while indicating the need for empirical research to support this statement. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

Purpose Carbon footprints (CF) provide companies, customers, and other agents with information related to greenhouse gas (GHG) emissions from the life cycle of products, identifying key points in the supply chain, potential risks, and opportunities of improvement. This paper briefly examines how the method composed of financial statements (MC3) (MC3, as coined from the name of the method in Spanish, i.e., método compuesto de las cuentas contables.) approaches to specific requirements related to the assessment of product GHG emissions, pointing out the contribution of this method to assessing and communicating the carbon footprint of products. Materials and methods The MC3 was developed between 2000 and 2002 by J. L. Doménech who designed a tool for assessing ecological and carbon footprint of organizations. Nowadays, MC3 is supported by the MultiUniversity Working Group on Corporative Footprint. One of the recent achievements of this group has been the development of MC3 for products carbon footprinting. The MC3 approach has been recognized by the Spanish Observatory for Sustainability as a valid methodology for assessing and reducing GHG emissions arising from companies under the frame of the Spanish GHG Voluntary Reduction Agreement. Results MC3 offers guidelines for assessing the CF of products. Guidelines include specific requirements for issues such as system boundaries, temporal boundaries, and goal setting. Information on specific issues such as emissions from land use change, capital goods or carbon storage clarifies the approach to be taken by organizations implementing product carbon footprinting. Discussion Consumers and organizations all over the world are interested in obtaining information regarding the carbon footprint of products they consume and produce, being needed further standardization of methods for carbon footprinting. However, it is difficult that one approach provides for optimal results in a wide range of situations. MC3 is one of the existing approaches to assess the CF of products. MC3 has been developed under the premise of being a simple and practical method. The role of markets as the main source of communicating CF information on products among the members of the supply chain is an important strength of the method. Conclusions MC3 provides for an internationally standardized method for the assessment of GHG emissions from the life cycle of products built on the LCA guidance and key principles of relevant approaches of the field of LCA. MC3 offers useful information for sustainable development, carbon management of organizations and sustainable consumption, being a flexible, transparent, and easy-toapply method.Keywords Carbon footprinting . GHG (greenhouse gas) assessment . LCA . MC3 (one of the existing approaches to assess the CF of products) . Supply chain Responsible editor: