Determinants of the implementation of environmental risk indicators: Empirical evidence from the Italian manufacturing context

Rita Lamboglia, Francesco Paolone and Daniela Mancini

Corporate Social Responsibility and Environmental Management, 2019, vol. 26, issue 2, 307-316

Abstract: This study analyzes the factors associated with the implementation of environmental risk indicators (ERIs) among organizations. According to studies that show the relevance of management accounting tools for managing risk, we measure the level of ERI implementation across organizations by analyzing the presence of environmental performance indicators in corporate social responsibility reports and on corporate web sites. The analysis is based on data gathered from 72 Italian listed manufacturing companies for the year 2015. The empirical findings suggest that ERI implementation is positively driven primarily by the following variables: the presence of a chief risk officer, the level of environmental risk score, and firm complexity. In contrast, the number of independent directors on the board does not affect ERI implementation.

Date: 2019
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https://doi.org/10.1002/csr.1680

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:26:y:2019:i:2:p:307-316

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