Environmental impacts of SMEs and the effects of formal management tools: Evidence from EU's largest survey

Johan Graafland, Hugo Smid

Research output: Contribution to journalArticleScientificpeer-review

Abstract

Much literature on corporate social responsibility suggests that formal management tools to manage environmental impacts, such as environmental reporting or ISO14001 certification, are not suitable for small and medium-sized enterprises (SMEs). Other studies, however, argue that using some form of formalization helps SMEs to improve environmental management. This paper
empirically studies the hypothesis that relatively simple formal management tools in the form of using targets improve the environmental impacts of SMEs. Based on a unique dataset with environmental performance data of 5205 SMEs in 12 European countries, we find ample support for this hypothesis. Since only 25% of SMEs use targets, there is room for substantial improvement in environmental impacts if all SMEs were to implement this relatively simple
process step.
Original languageEnglish
Pages (from-to)297-307
Number of pages11
JournalCorporate Social Responsibility and Environmental Management
Volume23
Issue number5
Early online date21 May 2015
DOIs
Publication statusPublished - Sep 2016

Fingerprint

small and medium-sized enterprise
environmental impact
EU
management
evidence
environmental reporting
formalization
social responsibility
certification
environmental management
effect
Small and medium-sized enterprises
Environmental impact
Management tools
performance

Keywords

  • CSR
  • environmental impacts
  • environmental management
  • formal management tools
  • SMEs
  • targets

Cite this

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Environmental impacts of SMEs and the effects of formal management tools : Evidence from EU's largest survey. / Graafland, Johan; Smid, Hugo.

In: Corporate Social Responsibility and Environmental Management, Vol. 23, No. 5, 09.2016, p. 297-307.

Research output: Contribution to journalArticleScientificpeer-review

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