Are corporate environmental activities to meet sustainable development goals (SDGs) simply greenwashing? An empirical study of environmental management control systems in Vietnamese companies from the stakeholder management perspective

JOURNAL OF ENVIRONMENTAL MANAGEMENT

卷:296

Article

Nishitani, Kimitaka¹  Nguyen, Thi Bich Hue²  Trinh, Trong Quy³  Wu, Qi⁴  Kokubu, Katsuhiko⁵ 

[1] Kobe Univ, Res Inst Econ & Business Adm, Nada Ku, 2-1 Rokkodai, Kobe, Hyogo 6578501, Japan

[2] Foreign Trade Univ, Fac Japanese, 91 Chua Lang St, Hanoi, Vietnam

[3] Natl Econ Univ, Sch Accounting & Auditing, 207 Giai Phong St, Hanoi, Vietnam

[4] Kyoto Univ Adv Sci, Fac Econ & Business Adm, Ukyo Ku, 18 Gohanda Cho, Kyoto 6158577, Japan

[5] Kobe Univ, Grad Sch Business Adm, Nada Ku, 2-1 Rokkodai, Kobe, Hyogo 6578501, Japan

关键词: Environmental management control system;    Environmental performance;    Sustainable development goals (SDGs);    Stakeholder management;   

DOI  :  10.1016/j.jenvman.2021.113364

来源: Elsevier

【 摘 要 】

The purpose of this study is to address the criticism that corporate environmental activities to meet the UN sustainable development goals (SDGs) are simply greenwashing. To this end, we clarify whether and why corporate environmental activities are effective in achieving SDGs from the stakeholder management perspective. Using data on Vietnamese companies, we first empirically clarify the influence of stakeholder pressure on a company's environmental management control system (EMCS) implementation as a comprehensive approach to environmental activities and maintaining a proactive attitude toward the SDGs. Second, we examine the influence of EMCS implementation on environmental performance with or without proactive attitudes. The main findings are as follows. Companies implementing EMCSs normally improve their environmental performance, and pressure from final consumers and the government is a precondition for this accomplishment. However, if these companies incorporate the SDGs into their business targets, they can actually improve their environmental performance somewhat further, and government pressure plays an important role in this additional accomplishment. Therefore, corporate environmental activities to meet the SDGs work better than existing activities in Vietnam, refuting the criticism of greenwashing. Importantly, the Vietnamese government as a powerful stakeholder has proactively promoted domestic structural change to achieve the SDGs and has enacted many policies to encourage companies to be proactive in their environmental activities.

【 授权许可】

Free