Environmental strategies, environmental performance and board sustainability committees: Are financial and non-financial companies different?

Abstract

This study investigates the individual and interactive impact of three environmental strategies, i.e., environmental human resource management, environmental supply chain, and green production and processes, on environmental corporate results and the possible mediating role played by the board sustainability committee. Using a sample of 2,325 European listed financial and non-financial companies from 2010 to 2020, the findings show that environmental strategies work jointly to improve environmental performance. However, their interactive impact differs between financial and non-financial companies. Moreover, the results demonstrate that the board sustainability committee, standing alone, helps financial and non-financial firms improve their environmental outcomes. However, when it operates jointly with specific environmental strategies, it is a substitute in affecting environmental performance.

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