Are corporate environmental activities to meet sustainable development goals(SDGs) simply greenwashing? An empirical study of environmental mamagement control systems in Vietnamese companies from the stakeholder management perspective
Are corporate environmental activities to meet sustainable development goals(SDGs) simply greenwashing? An empirical study of environmental mamagement control systems in Vietnamese companies from the stakeholder management perspective
复制标题
企业为实现可持续发展目标（SDG）而开展的环保活动是否只是洗绿行为？
DOI：
10.1016/j.jenvman.2021.113364
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发表时间：
2021
影响因子：
8.7
通讯作者：
K.
中科院分区：
文献类型：
--
作者：
Nishitani;K.;Nguyen;T.B.H.;Trong Quy Trinh;T. Q.;Wu;Q. and Kokubu;K.
这项研究的目的是回应这样一种批评，即企业为实现联合国可持续发展目标(SDGs)而开展的环境活动只不过是在美化环境。为此，我们从利益相关者管理的角度阐明了企业环境活动是否以及为什么能够有效地实现可持续发展目标。使用越南公司的数据，我们首先实证地阐明了利益相关者压力对公司环境管理控制系统(EMCS)实施的影响，EMCS是一种全面的环境活动方法，并保持对可持续发展目标的积极态度。其次，我们考察了在有或没有采取积极态度的情况下，环境影响控制措施的实施对环境绩效的影响。主要研究结果如下。实施EMCS的公司通常会改善其环境绩效，来自最终消费者和政府的压力是实现这一目标的前提条件。然而，如果这些公司将可持续发展目标纳入其业务目标，它们实际上可以在一定程度上进一步改善其环境绩效，而政府的压力在这一额外成就中发挥了重要作用。因此，满足可持续发展目标的企业环境活动比越南现有的活动效果更好，驳斥了对洗绿的批评。重要的是，越南政府作为一个强大的利益相关者，积极推动国内结构改革，以实现可持续发展目标，并制定了许多政策，鼓励企业在其环境活动中积极主动。
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.