When Are Corporate Environmental Policies a Form of Greenwashing?

Ramus, Catherine A.; Montiel, Ivan

doi:10.1177/0007650305278120

Cited by 445 publications

(327 citation statements)

References 41 publications

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“…To represent the least polluting firms, we selected the service industry, because it has been considered by the literature as one of the less-pollution sectors (Henriques and Sadorsky, 1996;Ramus and Montiel, 2005;Shih et al, 2006). Following Sharma et al (2007), its impacts are less visible as compared to those of, for example, the chemical and utility industries.…”

Section: Sample and Data Collectionmentioning

confidence: 99%

The whole relationship between environmental variables and firm performance: Competitive advantage and firm resources as mediator variables

López‐Gamero

Molina‐Azorín

Claver‐Cortés

2009

Journal of Environmental Management

339

246

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a b s t r a c tThe examination of the possible direct link between environmental protection and firm performance in the literature has generally produced mixed results. The present paper contributes to the literature by using the resource-based view as a mediating process in this relationship. The study specifically tests whether or not the resource-based view of the firm mediates the positive relationships of proactive environmental management and improved environmental performance with competitive advantage, which also has consequences for financial performance. We also check the possible link between the adoption of a pioneering approach and good environmental management practices. Our findings support that early investment timing and intensity in environmental issues impact on the adoption of a proactive environmental management, which in turn helps to improve environmental performance. The findings also show that a firm's resources and competitive advantage act as mediator variables for a positive relationship between environmental protection and financial performance. This contribution is original because the present paper develops a comprehensive whole picture of this path process, which has previously only been partially discussed in the literature. In addition, this study clarifies a relevant point in the literature, namely that the effect of environmental protection on firm performance is not direct and can vary depending on the sector considered. Whereas competitive advantage in relation to costs influences financial performance in the IPPC law sector, the relevant influence in the hotel sector comes from competitive advantage through differentiation.

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Section: Sample and Data Collectionmentioning

confidence: 99%

The whole relationship between environmental variables and firm performance: Competitive advantage and firm resources as mediator variables

López‐Gamero

Molina‐Azorín

Claver‐Cortés

2009

Journal of Environmental Management

339

246

View full text Add to dashboard Cite

show abstract

“…The opportunities arising from it have been explained through the Resource-Based View (RBV) theory, which considers that CSR can lead to the generation of resources and capabilities that can provide sustainable competitive advantage to the company (Branco & Rodrigues, 2006). On the other hand, pressures from stakeholders are manifested especially by the need for accountability starting with its customers, who increasingly denounce possible fraudulent greenwashing practices (Ramus & Montiel, 2005), and continues with other stakeholders (Sen & Bhattacharya, 2001). Increased pressure for transparency and the benefits from lean management have led to integrating aspects of CSR into the overall strategy of the company benefiting from the new possibilities from information and communication technology (Capriotti, 2011), and these data systems then inform the preparation of external reporting outputs, supplier certification in particular.…”

Section: Csr In Small Firmsmentioning

confidence: 99%

Corporate social responsibility in tourism small and medium enterprises evidence from Europe and Latin America

Tamajón

Font

2013

Tourism Management Perspectives

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While there is a growing literature related with corporate social responsibility (CSR) in hospitality and tourism large firms, much remains to be done in the case of CSR in tourism Small and Medium Enterprises (SMEs). In this paper we show three studies regarding this particular aspect through the evidence present in different destinations: Catalonia, European natural parks and Chile. Among the conclusions can be highlighted the prevalence of altruism in the reasons for being responsible, the introduction of increasingly advanced measures or their impact on different business variables, highlighting the financial performance.

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“…In the end, if CSR management has been conducted successfully and is included in CSR reporting, a positive impact on CSR performance may be the consequence. On the one hand, the usefulness of CSR reports has led stakeholders to demand even greater decision usefulness of CSR reporting (Moneva et al, 2006;Ramus and Montiel, 2005). On the other hand, literature states that information overload and greenwashing as current practice lower the validity of CSR reporting (Mahoney et al, 2013).…”

Section: Introductionmentioning

confidence: 99%

Does board composition have an impact on CSR reporting?

Velte

2017

Problems and Perspectives in Management

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Corporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of [2008][2009]. This literature review evaluates 47 empirical studies that concentrate on the influence of several board composition variables on the quantity and quality of CSR reporting. The author briefly introduces the research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. The author, then, summarizes the key findings, discusses the limitations of the existing research and offers useful recommendations for researchers, firm practice and regulators.

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When Are Corporate Environmental Policies a Form of Greenwashing?

Cited by 445 publications

References 41 publications

The whole relationship between environmental variables and firm performance: Competitive advantage and firm resources as mediator variables

The whole relationship between environmental variables and firm performance: Competitive advantage and firm resources as mediator variables

Corporate social responsibility in tourism small and medium enterprises evidence from Europe and Latin America

Does board composition have an impact on CSR reporting?

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