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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.

Abstract：

: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.

journal_name

J Environ Manage

journal_title

Journal of environmental management

authors

Nishitani K,Nguyen TBH,Trinh TQ,Wu Q,Kokubu K

doi

10.1016/j.jenvman.2021.113364

keywords:

["Environmental management control system","Environmental performance","Stakeholder management","Sustainable development goals (SDGs)"]

subject

Has Abstract

pub_date

2021-10-15 00:00:00

pages

113364

eissn

0301-4797

issn

1095-8630

pii

S0301-4797(21)01426-2

journal_volume

296

pub_type

杂志文章

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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.