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.Theaimofthispaperistocarryoutaliteraturerevi

3、ewofthequantitativestudiesthathaveanalyzedtheimpactofgreenmanagementonfinancialperformanceinordertoexaminethemainfindingsobtainedwithregardtothisrelationship.Inaddition,theenvironmentalvariablesused,thefinancialperformancevariablesandthestatisticalanalysesemployedarealsoexamined.

4、Thisarticleseekstomakeacontributiontothedebateaboutthereasonstoimplementenvironmentalstrategies,carryingoutanexhaustivereviewofthegreenmanagement-financialperformancelink.Inouropinion,ethicsandsocialresponsibilityingeneralandgreenmanagementinparticular,shouldbeanintegralpartofbus

5、iness.Butweconsiderthatthisintegrationwillbefavoredwhendecisionmakersinthefirmsrealizethattheimplementationofproactiveenvironmentalstrategiesandpollutionpreventioninitiativesmayhelpfirmstoreachasituationinwhichboththecompany’sfinancialperformanceandtheenvironmentwillbenefit.There

6、mainderofthispaperisstructuredasfollows.Section2presentsthemaintheoreticalargumentsabouttherelationshipbetweenenvironmentalvariablesandfinancialperformance.Section3describesthemethodology.Section4showsandreviewsthequantitativestudiesthathaveanalyzedtheimpactofenvironmentonfinanci

7、alperformance.Finally,Section5providesimplicationsandsomeideasforfutureresearch.Firmsarefacinggrowingpressuretobecomeresponsibleandgreener.Severalstakeholderspresscompaniestoreducetheirnegativeimpactsonsocietyandnaturalenvironment.Infact,socialresponsibilityingeneral,andenvironme

8、ntalmanagementinparticular,arebecomingan