MANAGEMENT AND ACCOUNTING REVIEW

 


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Volume 23 No. 3, December 2024

MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 23 NO. 3, DECEMBER 2024

The Dimensions of Environmental Performance: A Systematic Review for A Common Yardstick


Sarah Ferehoun1♣, Fadoua Laghzaoui2 and Mostafa Abakouy3

1Polydisciplinary faculty of Larache, Abdelmalek Essaâdi University, Larache, Morocco Ensit engineering school Tangier, Morocco
2Faculty of Law, Economics and Social Sciences, Abdelmalek Essaâdi University, Tangier, Morocco
3National School of Business and Management, Abdelmalek Essaâdi University, Tangier, Morocco

 


ABSTRACT 

Many studies conducted during the last decade have suggested environmental performance benefits. However, although much research has been undertaken to study environmental performance, not many studies have attempted to synthesize these studies and present a broader picture of the conceptualization of this performance. This study aimed to systematically analyze environmental performance dimensions and propose a conceptual framework based on the literature on this issue. The PRISMA statement was used as a guideline for systematic reviews, structuring data collection, and identifying research gaps for future studies. Data were obtained from studies over the period 1990–2022. Strict inclusion and exclusion criteria were established. All included items were assessed for their quality according to the set criteria. The analysis included 36 papers from the Web of Science and Scopus databases. Four dimensions of environmental performance were identified: managerial, operational, based on outcomes, and according to the global context. From the thirty-six studies included, their analysis identified 129 codes grouped into the four dimensions. However, the study results varied because of the multidimensionality of the concept and the context in which the organizations operate. The findings convey key insights into the current state of scholarly investigation on environmental performance. The results also showed the multiplicity in the choice of indicators and environmental performance variables (inputs, outputs, stakeholder relations, impacts, eco-innovations, etc.). Research directions were suggested to improve the understanding of the conceptualization of environmental performance, recommend a unified model, and advance future research in this increasingly important and expansive area.

Keywords: Environmental Performance, Systematic Review, Organization, Environmental Performance Dimensions, Environmental Performance Determinants.

Corresponding Author: Sarah Ferehoun; Polydisciplinary Faculty of Larache, Route de Rabat, Larache 92000; Email: sferehoun@uae.ac.ma; Tel: (+212) 539523960/63

ARTICLE INFO
Article History:
Received: 08 December 2023
Accepted: 26 April 2024
Available online: 01 December 2024

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