基于成本的环境管理课程(PDF 48页）

Empirical research on the effects of "best practices" of environmental management, which enable
firms to simultaneously protect the environment and reduce costs, on firm performance has so far
ignored the role of existing firm resources and capabilities. Drawing on the resource-based view of the
firm, this study analyzes whether complementary assets are required to gain cost advantage from
implementing "best practices." Using survey data from 88 chemical companies, results indicate that
capabilities for process innovation and implementation are complementary assets that moderate the
relationship between "best practices" and cost advantage, a significant factor in determining firm
performance.
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