绿色管理和财务绩效[文献翻译]

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1、原文：GreenmanagementandfinancialperformanceFromanempiricalpointofview,agrowingbodyofquantitativestudieshastestedthislinkagebetweenenvironmentalproactivelyandfirmperformance,theresultsbeingvariedtoo.Someworksfindapositiverelationship(JudgeandDouglas,1998;KingandLenox,2002;Melvynetal.,

2、2003)butothersdonotidentifyapositiveimpactofenvironmentalproclivityonfinancialperformance(CordieriteandSardis,1997;Gilleyetal.,2000;LinkandNavel,2006).However,asystematicreviewofthisquantitativeempiricalliteraturehasnotbeencarriedout.Theaimofthispaperistocarryoutaliteraturereviewof

3、thequantitativestudiesthathaveanalyzedtheimpactofgreenmanagementonfinancialperformanceinordertoexaminethemainfindingsobtainedwithregardtothisrelationship.Inaddition,theenvironmentalvariablesused,thefinancialperformancevariablesandthestatisticalanalysesemployedarealsoexamined.Thisar

4、ticleseekstomakeacontributiontothedebateaboutthereasonstoimplementenvironmentalstrategies,carryingoutanexhaustivereviewofthegreenmanagement-financialperformancelink.Inouropinion,ethicsandsocialresponsibilityingeneralandgreenmanagementinparticular,shouldbeanintegralpartofbusiness.Bu

5、tweconsiderthatthisintegrationwillbefavoredwhendecisionmakersinthefirmsrealizethattheimplementationofproactiveenvironmentalstrategiesandpollutionpreventioninitiativesmayhelpfirmstoreachasituationinwhichboththecompany’sfinancialperformanceandtheenvironmentwillbenefit.Theremainderoft

6、hispaperisstructuredasfollows.Section2presentsthemaintheoreticalargumentsabouttherelationshipbetweenenvironmentalvariablesandfinancialperformance.Section3describesthemethodology.Section4showsandreviewsthequantitativestudiesthathaveanalyzedtheimpactofenvironmentonfinancialperformanc

7、e.Finally,Section5providesimplicationsandsomeideasforfutureresearch.Firmsarefacinggrowingpressuretobecomeresponsibleandgreener.Severalstakeholderspresscompaniestoreducetheirnegativeimpactsonsocietyandnaturalenvironment.Infact,socialresponsibilityingeneral,andenvironmentalmanagement

8、inparticular,arebecomingan