Corporate environmental commitment: Developing the operational concept
通过对澳大利亚1000家最大企业CEO的调查，将企业环境承诺分解为环境审计、政策、未来活动评估和考核体系四个可测量因子，为企业评估自身环境承诺提供实用工具。
Abstract This article attempts to develop an operational measure of the notion of Corporate Environmental Commitment (CEC), through an examination of CEO's perceptions of their firms' behaviour regarding a number of environmental items. This is done by identifying a number of salient items in the literature and integrating them into a survey instrument. The mail survey was administered to the key informants of the 1000 largest organisations in Australia of which 306 responded. Iterative Factor‐Analysis of the data revealed that the questionnaire items (55 items in total) could be statistically collapsed into four factors representing the overall degree of ‘Corporate Environmental Commitment’. The four factors were (1) the degree to which environmental audits are emphasised as an environmental evaluation tool (Audit); (2) the existence and role of a clear and well disseminated environmental policy (Policy); (3) consideration of environmental impacts in assessing future corporate activities including investments & projects (Future Activities) and (4) incorporation of environmental issues in corporate appraisal systems (Appraisal Systems). Internal consistency within each of the four factors revealed significant reliability of all factors. It is suggested that the use of the four‐factor method uncovered in this study bears significant practical relevance, allowing firms to assess their environmental commitment (EC) at the corporate level.