2. Literature Review and Hypothesis Development
2.1. The Essence of Corporate Environmental Responsibility and Its Role in the Development of Environmental Management Systems
2.2. Research into the Effects of Key Factors on the Formation of Ecological Management Systems
2.3. Formation and Improvement of Environmental Management Systems and the Impact on the Efficiency of Companies
2.4. Research into the Processes for the Formation and Realization of Environmental Strategy
3.1. The Concept of Strategic Management of Corporate Environmental Responsibility
- Theoretical level—provides a synthesis of provisions that determine the scientific basis for understanding the studied processes;
- Methodological level—enables the formation of the methodical provisions for the research;
- Practical level—provides a set of measures for the practical implementation of the concept, based on a comprehensive analysis.
3.2. Theoretical Basis of the Study
- Identification of development goals—the environmental goals are reflected in the key sustainable development goals of the company;
- Strategic analysis of the level and conditions necessary for increasing the environmental responsibility of the company—the focus is on research into the external environment and the forecasting of trends to determine the internal potential for increasing the environmental responsibility of the company;
- Strategic planning—this involves the development of a set of strategies, whereby environmental strategy is becoming increasingly important, for the meaningful and long-term determination of areas for improvement with regards to the company’s interaction with the external environment;
- Implementation of environmental strategy—this involves assessing the risks of implementing the environmental strategy, the development of a program, measures, and key documents that will ensure the practical implementation of the strategy, as well as the development of policies, the allocation of resources, and the motivation of employees;
- Checking the implementation of the environmental strategy—a process of constant review prevents the company becoming trapped in its own irrelevant strategy.
- The implementation of the concept of sustainable development determines the orientation of the company, including its environmental goals, which, in conjunction with economic and social goals, should be considered as important guidelines;
- Multifaceted manifestations of environmental responsibility (products, technologies) are a condition for the formation of long-term competitiveness and a positive image;
- Ensuring the appropriate level of environmental responsibility requires all internal subsystems and functional areas of the company to be environmentally oriented;
- Environmentally responsible companies become drivers of the formation of an environmentally responsible society.
3.3. Methodical Provisions for the Analysis of Corporate Environmental Responsibility
- Integrated approach—this involves the calculation of generalized indicators, for example:
- Environmental Sustainability Index (ESI) according to the World Economic Forum , which reflects the overall progress towards environmental sustainability, and which allows for cross-national comparisons;
- Synthetic Indicator for Evaluating Environmental Performance (SIEEP), which is based on four criteria: waste and wastewater management and water protection, waste management and protection of the Earth’s surface, air pollution and climate control, nature conservation and the promotion of pro-environmental behaviors [55,56,57,58];
- Fragmentary approach—this involves the study of individual indicators of environmental responsibility within the general monitoring system of the level of sustainability of companies, along with the analysis of economic indicators and indicators of social responsibility. Companies compile a report on sustainable development, which includes a separate section containing information on environmental indicators;
- Econometric approach—this involves the study of existing relationships between environmental responsibility indicators and financial and economic performance indicators.
- Reflect the achievements of the company in this direction, which is important for a growing number of stakeholders and society as a whole;
- Allow comparisons to be made with other competitors regarding the company’s interactive processes with its external environment;
- Enable substantiation of the company’s strategic development goals, including environmental ones.
- Use absolute indicators, i.e., per unit (conditional unit) of production or per certain comparable value, which enables the establishment of the scale of the studied processes;
- Analyze the dynamics of the indicators, calculating the absolute and relative deviations.
4. Results and Discussions
4.1. Research into Global Environmental Challenges and Sustainable Development Goals
- (International) institutional and organizational level because it is impossible to solve problems alone, even for a large country;
- State level because the balanced environmental policy of a state determines the characteristics of its environmental activities at the micro-level and forms the basis for interstate consensus on environmental protection;
- Company level because it is through environmental policy development that a company looks at and adopts internal standards for production technology, the eco-friendliness of its products, and waste processing.
4.2. Monitoring the Environmental Goals of Companies and their Incorporation in Development Strategy
4.3. A Comprehensive Study of Environmental Responsibility
- The total value of consumption of resources (inputs), including per unit of output, and in particular energy, has decreased;
- There has been a positive change in the dynamics of emissions and waste, which has decreased both in terms of total volumes and per unit of output, which implies an increase in the eco-efficiency of car production;
- Financial resources have gradually increased for protection of the environment both in terms of investment and operating costs (including per car).
4.4. Integrated Analysis of the Level of Environmental Responsibility
4.5. Designing a Strategic Management System for Environmental Responsibility Management
- Companies that subordinate environmental responsibility to the economic interests of modern development;
- Companies that provide a minimum level of environmental responsibility;
- Companies that provide a sufficient level of environmental responsibility and are focused on preventing harmful effects to the environment;
- Companies that determine the level of environmental responsibility in the industry and contribute to developing an environmentally responsible society.
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|External Factors of a Coercive Nature||External Factors of a Motivational Nature||Internal Factors|
|Unification of regulatory norms as a result of globalization.||Competition in the business environment.||Recognition by the management of the importance to the company of increasing the level of environmental responsibility.|
|Regulations in different countries.||Development of public consciousness.||Technical and technological development of the company.|
|General Approach for the Assessment of Eco-Efficiency|
|Eco-efficiency =||Enhancing quality|
|Value of a product|
|Environmental impact of a product|
|Calculation of Product Eco-Efficiency (Factor T)||Calculation of Business Process Eco-Efficiency|
|Factor T = eco-efficiency of assessed product/eco-efficiency of benchmark product||Degree of improvement in business process|
|eco-efficiency = business process eco-efficiency in assessed year/business process|
|eco-efficiency in benchmark year|
|I||Analysis of rational use of resources|
|1||Gross energy consumption|
|2||Consumption of non-renewable fuels|
|3||Own energy generation|
|4||Share of own energy generation in total energy consumption|
|5||Water consumption (difference between total intake and total discharge), thousand m3|
|6||Specific irreversible water consumption, m3/unit of output|
|II||Analysis of environmental activities of the company|
|1||Number of environmental measures|
|2||Costs of environmental measures (indicators of costs and investments)|
|3||Investments in modernization of resources and energy-saving technologies|
|III||Analysis of emissions and waste management (air, water, land)|
|1||Emissions of pollutants into the atmosphere|
|2||Direct emissions of carbon dioxide, million tons of CO2-eq.|
|3||Specific emissions of pollutants|
|4||Analysis of the characteristics of the circular economy|
|5||Waste going to landfill|
|6||Use of waste in own production|
|7||Amount of water consumption per closed water supply system|
|8||Incl. share of water consumption per closed water supply system|
|Use of safe materials||Investments in fixed assets (resources and energy-saving technologies)||Production|
|Energy consumption||Investment in environmental protection||Emissions into the atmosphere|
|Water consumption||Costs of environmental measures||Volume of industrial effluents|
|Payments for pollution||Industrial waste|
|Signs of environmentally responsible behavior of the company|
|Reduction of resource consumption||Increasing investment in resource-saving technologies||Increasing the volume and share of eco-friendly products|
|Reduction of resource costs per unit of output||Increase the cost of environmental measures||Emissions reductions|
|Goals (Environmental Vision)|
|Realizing a zero-emission, zero-fatality society||We see a world with zero crashes, zero emissions, and zero congestion||Mission statement “GoTOzero”||Going beyond zero environmental impact and achieving a net positive impact||Zero-emission and zero-impact emission vehicles|
|Climate change, resource dependency (energy, materials), air quality, water scarcity, environmental compliance, waste|
|To achieve carbon neutrality by 2050.|
To achieve zero air emissions.
To use 100 percent renewable energy by 2035.
To make zero water withdrawals for production processes.
To use freshwater for human consumption only.
|To achieve zero waste to landfill.|
To eliminate single-use plastics from operations by 2030.
To use recycled and renewable plastics.
To use of renewable energy to create a decarbonized society by 2050.
|Environmental Action Plan|
|Indicator||2010||2016||2017||2018||2019||% 2019 (2018) to 2010|
(in thousands of units)
|Energy consumption, (in kWh/vehicle)|
|Fuel gases for production processes||467||402||421||415||409||−12.4|
|CO2 emissions (in million tons/year)||8.04||9.51||9.11||8.20||7.57||−5.8|
|CO2 emissions |
|Fresh water volume|
|Wastewater volume (in m3/vehicle)||3.76||2.96||2.93||2.69||2.66||−29.3|
|Waste for recycling|
(in EUR millions)
|Capital expenditures on property, plant, and equipment|
(in EUR millions)
|Environmental protection costs|
(in thousands of units)
|Total electricity consumption|
|Water intensity |
|Volatile Organic Compounds intensity|
(in metric tons/vehicle)
(in USD billions)
(in USD billions)
(in thousands of units)
|Energy consumption per unit produced |
|Total CO2 emissions|
(in million tons)
|CO2 emissions per unit produced|
|Water usage per unit produced|
|Waste volume per unit|
|R&D expenditure |
(in Japanese Yen (JPY) billions
|Capital expenditure on property, plant, and equipment|
(in JPY billions)
(in JPY billions)
|Environmental protection costs|
(in JPY billions)
(in JPY billions)
|Cost of Environmental Measures (Y)||Sales Volume (X1)||Profit |
|Energy Consumption (X3)||CO2 Emissions |
|X4||-||-||-||-||1||8.07764 × 1011||4.80499 × 1011|
|Company||Model||The Relationship between Environmental and Economic Results|
|Nissan||128.9 ≥ 103.3 ≥ 100.4 ≥ 53.3 ≤ 111.9||Environmental indicators are unbalanced, although increased investment can guarantee economic stabilization.|
|General Motors||99.1 ≤ 104.9 ≥ 91.9 ≥ 85.5 ≤ 86.6||Negative economic trends manifest themselves in environmental indicators.|
|Volkswagen||98.1 ≤ 98.6 ≤ 100.5 ≤ 106.0 ≤ 105.8||Balanced ecological and economic development.|
|Toyota||96.5 ≤ 97.3 ≤ 1001 ≥ 75.5 ≤ 112.5||A slight decrease in profitability is not a threat to the environmentally responsible behavior of the company.|
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