Corporate environmental performance (CEP) is widely acknowledged as a multidimensional construct. The researchers in the field of ecology, environmental management, and sustainability studies have long faced the dilemma of how exactly to measure CEP, given the vast array of instruments available and the lack of an operational definition. Our aim was to propose a new conceptualization of CEP based on a comprehensive and critical review of three decades of dedicated research. First, in order to provide an operationalization of the multidimensional construct of CEP, several academic and industry-based CEP reporting inventories are reassembled into a large set of 140 indicators grouped into 14 functional categories, identified using the grounded theory approach. Second, the critical review proposes a classification and discussion of empirical contributions according to their data sources, based on the content analysis of 172 empirical papers (published between 1980 and 2017), using the variable "corporate environmental performance". Third, we discuss the pros and cons of using certain types of CEP measures and we suggest relevant guidelines for researchers on how to choose the adequate instruments which maximize both the reliability of data sources and the construct validity of CEP measures. Fourth, a new definition of CEP highlights the pivotal concept of environmental impact and the corporate goal of reducing and preventing environmental harm. Finally, we discuss the future of CEP research, given the opportunity and necessity for a more relevant and dimensional approach to measurement.

» Author: Xiaojing Zhao, Bon-Gang Hwang, Qiuchen Lu

» Reference: Journal of Cleaner Production, Volume 196

» Publication Date: 20/09/2018

» Source: ScienceDirect - GPP

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