Financial impacts of environmental management system in private companies systematic literature review

Ympäristöjohtamisjärjestelmä tarjoaa mahdollisuuden parantaa yrityksen taloudellista suoritusta. Lukuisat tutkimukset koittavat selvittää sertifioidun tai sertifioimattoman ympäristöjohtamisjärjestelmän vaikutuksia yrityksen taloudelliseen suoritukseen ja kannattavuuteen. Löydökset ovat monelta osin...

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Main Author: Uimonen, Katja
Other Authors: Jyväskylä University School of Business and Economics, Jyväskylän yliopiston kauppakorkeakoulu, Taloustieteet, Business and Economics, Jyväskylän yliopisto, University of Jyväskylä
Format: Master's thesis
Language:eng
Published: 2022
Subjects:
Online Access: https://jyx.jyu.fi/handle/123456789/83153
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author Uimonen, Katja
author2 Jyväskylä University School of Business and Economics Jyväskylän yliopiston kauppakorkeakoulu Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä
author_facet Uimonen, Katja Jyväskylä University School of Business and Economics Jyväskylän yliopiston kauppakorkeakoulu Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä Uimonen, Katja Jyväskylä University School of Business and Economics Jyväskylän yliopiston kauppakorkeakoulu Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä
author_sort Uimonen, Katja
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description Ympäristöjohtamisjärjestelmä tarjoaa mahdollisuuden parantaa yrityksen taloudellista suoritusta. Lukuisat tutkimukset koittavat selvittää sertifioidun tai sertifioimattoman ympäristöjohtamisjärjestelmän vaikutuksia yrityksen taloudelliseen suoritukseen ja kannattavuuteen. Löydökset ovat monelta osin vaihtelevia ja epäselviä. Tämä systemaattinen kirjallisuuskatsaus selvittää aiempiin tutkimuksiin pohjautuen, mitä taloudellisisa mittareita on käytetty arvioitaessa ympäristöjohtamisjärjestelmän implementoinnin vaikutuksia yrityksen taloudelliseen suoritukseen, pohjautuvatko tutkimukset faktoihin vai haastatteluihin ja näkemyksiin, millaisia empiirisiä löydöksiä on tehty kyseisten taloudellisten mittarien ja ympäristöjohtamisjärjestelmän välillä, sekä millaisia taloudellisia mittareita on mahdollisesti jätetty tutkimuksissa huomioimatta. Linjassa aiempien tutkimusten kanssa, tämäkin tutkimus löysi vaihtelevan, joskin hieman positiviisen korrelaation ympäristöjohtamisjärjestelmän ja taloudellisen suorituksen välillä. Löydöksien mukaan yksi suurimmista haasteista viimeaikaisessa tutkimuksessa on ollut taloudellisten mittarien epäjohdonmukainen ja vaihteleva käyttö, sekä vaikutusmekanismien moninainen tulkinta. Tämä yhdistettynä näkemyspohjaisiin ja itse raportoituihin mittareihin on johtanut rajalliseen ymmärrykseen syy-seuraussuhteista ympäristöjohtamisjärjestelmän ja yrityksen taloudellisen suorituksen välillä. Tämä tutkimus tarjoaa hyvän ymmärryksen viimeaikaisissa tutkimuksissa käytetyistä taloudellisista mittareista, vaikutusmekanismeista ja tiedonkeruumenetelmistä sekä tutkimusten rajoitteista. Tutkimus todistaa, että jatkotutkimusta tarvitaan etenkin yksityiskohtaisista linkityksistä ja vaikutusmekanismeista ympäristöjohtamisjärjestelmän ja yrityksen taloudellisen suorituksen välillä, yrityksen päätöksentekoa tukevan tiedon tuottamiseksi. Environmental management systems (EMS) provide opportunity for improving corporate financial performance (CFP). There is a vast number of studies trying to identify the impact of implementing certified or non-certified EMS on CFP and profitability. The results show mixed and inconclusive findings. This systematic literature review retrieves and synthesizes from previous studies, which financial measures have been considered in research literature assessing the impact of EMS adoption to company’s financial performance, has the research literature been focused on fact-based data or interviews and perceptions, what type of empirical findings have been made between the noted financial impact and EMS as well as points out what financial aspects been overlooked in current research literature. In accordance with prior research this study found mixed yet slightly positive correlation between EMS and corporate financial performance. One of the main challenges in current research trends was found to be the inconsistent and diverse usage of different financial measures as well as the versatile interpretations of the impact mechanisms. This in addition with the wide usage of perceptual and self-reported measures was found to lead to limited understanding of the causalities between EMS and CFP. This research provides a good understanding of the financial measures, impact mechanisms, and data collection methods utilized in current research literature as well as their limitations. It proves more research is needed especially about the detailed linkages and impact mechanisms of EMS to CFP to support corporate decision making.
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spellingShingle Uimonen, Katja Financial impacts of environmental management system in private companies : systematic literature review Environmental Management System corporate financial performance EMS CFP ympäristöjohtamisjärjestelmä yrityksen taloudellinen tulos Yritysten ympäristöjohtaminen Corporate Environmental Management 20425 yritykset systemaattiset kirjallisuuskatsaukset ympäristöjohtaminen enterprises systematic reviews environmental leadership
title Financial impacts of environmental management system in private companies : systematic literature review
title_full Financial impacts of environmental management system in private companies : systematic literature review
title_fullStr Financial impacts of environmental management system in private companies : systematic literature review Financial impacts of environmental management system in private companies : systematic literature review
title_full_unstemmed Financial impacts of environmental management system in private companies : systematic literature review Financial impacts of environmental management system in private companies : systematic literature review
title_short Financial impacts of environmental management system in private companies
title_sort financial impacts of environmental management system in private companies systematic literature review
title_sub systematic literature review
title_txtP Financial impacts of environmental management system in private companies : systematic literature review
topic Environmental Management System corporate financial performance EMS CFP ympäristöjohtamisjärjestelmä yrityksen taloudellinen tulos Yritysten ympäristöjohtaminen Corporate Environmental Management 20425 yritykset systemaattiset kirjallisuuskatsaukset ympäristöjohtaminen enterprises systematic reviews environmental leadership
topic_facet 20425 CFP Corporate Environmental Management EMS Environmental Management System Yritysten ympäristöjohtaminen corporate financial performance enterprises environmental leadership systemaattiset kirjallisuuskatsaukset systematic reviews ympäristöjohtaminen ympäristöjohtamisjärjestelmä yrityksen taloudellinen tulos yritykset
url https://jyx.jyu.fi/handle/123456789/83153 http://www.urn.fi/URN:NBN:fi:jyu-202209084511
work_keys_str_mv AT uimonenkatja financialimpactsofenvironmentalmanagementsysteminprivatecompaniessystematicliteratu