Impact on The Use of Carbon Performance Indicators and Carbon Performance

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  • 温室効果ガス削減に関わる業績指標の利用と環境パフォーマンスへの影響要因
  • オンシツ コウカ ガス サクゲン ニ カカワル ギョウセキ シヒョウ ノ リヨウ ト カンキョウ パフォーマンス エ ノ エイキョウ ヨウイン

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Abstract

<p>This study examines what factors affect the use of carbon performance indicators which consists of feedback and feed-forward information flow and carbon performance. Using a mail survey, we collect the sample data of 81 responses from Japanese manufacturing companies. The empirical results provide support for the hypothesis that shows stakeholders-oriented motivation, the involvement by top manager and a proactive environmental strategy enhance the extent of the feed-forward information flow. Furthermore, the evidence reveals that carbon performance is positively associated with the use of carbon performance indicators which includes both feedback and feed-forward information flow.</p>

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