Modeling the Impacts of Corporate Commitment on Climate Change
基于319家加拿大制造企业调查，用结构方程模型分析企业减排策略的驱动因素及其对财务绩效的影响，发现环境承诺与经济动机关系存疑，但减排承诺与财务绩效呈双赢关系。
ABSTRACT The aim of this paper is to propose an integrative framework for understanding the determinants of business strategies to reduce greenhouse gas emissions and the impact of these determinants on performance. The proposed structural equation model is based on a survey of 319 Canadian manufacturing firms. The study calls into question the traditionally positive relationship between a firm's environmental commitment and its economic motivations. However, the results also show a win–win relationship between the commitment to reduce greenhouse gas emissions and financial performance. This study contributes to the understanding of the motivations underlying the efforts manufacturers make to tackle climate change and their economic benefits. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.