Presentation
Eco-labelling and firm financial performance
dc.contributor.editor | Liñán, Francisco | es |
dc.contributor.editor | Guzmán Cuevas, Joaquín J. | es |
dc.creator | Djupdal, Kari | es |
dc.date.accessioned | 2017-04-28T11:09:21Z | |
dc.date.available | 2017-04-28T11:09:21Z | |
dc.date.issued | 2011 | |
dc.identifier.citation | Djupdal, K. (2011). Eco-labelling and firm financial performance. En 8th ESU Conference on Entrepreneurship (1-26), Sevilla: Universidad de Sevilla. | |
dc.identifier.isbn | 978-84-694-7290-3 | es |
dc.identifier.uri | http://hdl.handle.net/11441/58979 | |
dc.description.abstract | Eco-labels are alleged to attain the labelled firm with enhanced financial performance. However, there is virtually no empirical evidence on the impact of eco-labelling on firm financial performance. This study seeks to fill this gap by determining whether eco-labelled firms report superior financial performance compared to equivalent firms without an eco- label. Regression analyses of secondary accounting data of 858 firms indicate that eco- labelled firms report superior return on sales. Contrary to suggestions from the CSR literature and the resource-advantage theory, the findings suggest that the positive effect diminishes and that financial returns are hampered over time. This contradict that eco-labelling induce innovative learning effects resulting in a long term comparative advantage. These findings have practical and academic implications related to the design and implementation of eco- labels and the study significantly contribute to the emerging debate concerning the financial value of environmental investments. Limitations and directions for future research are discussed. | es |
dc.format | application/pdf | es |
dc.language.iso | eng | es |
dc.publisher | Universidad de Sevilla | es |
dc.relation.ispartof | 8th ESU Conference on Entrepreneurship (2011), p 1-26 | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internacional | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
dc.subject | Eco- labelled firms | es |
dc.subject | Financial Performance | es |
dc.subject | CSR | es |
dc.subject | Resource-Advantage Theory | es |
dc.title | Eco-labelling and firm financial performance | es |
dc.type | info:eu-repo/semantics/conferenceObject | es |
dc.type.version | info:eu-repo/semantics/publishedVersion | es |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | es |
idus.format.extent | 26 | es |
dc.publication.initialPage | 1 | es |
dc.publication.endPage | 26 | es |
dc.eventtitle | 8th ESU Conference on Entrepreneurship | es |
dc.eventinstitution | Sevilla | es |
dc.relation.publicationplace | Sevilla | es |
Files | Size | Format | View | Description |
---|---|---|---|---|
Eco-labelling and firm financial ... | 390.5Kb | ![]() | View/ | |