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Differences of Corporate Environmental Responsibility in Small and Medium Enterprises: Spain and Norway

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  • Elisabet Aguado

    (Departamento de Economía, Universidad Carlos III de Madrid, 28903 Getafe, Spain)

  • Adelheid Holl

    (Institute of Public Goods and Policy (IPP), CSIC—Spanish National Research Council, 28037 Madrid, Spain)

Abstract

The purpose of this paper is to analyze the factors that are related to Small and Medium Enterprises’ (SMEs’) environmental attitude. We focus on Spain and Norway—two contrasting countries in this regard. Drawing on evidence from the Flash Eurobarometer 381 Survey: SMEs, Resource Efficiency and Green Markets, the results show that there is a significant difference on environmental commitment in favor of Norway. Our estimation results show that firms’ structural characteristics are strong factors influencing attitudes towards environmental responsibility, but even after controlling for such firm-specific differences, Norwegian firms still show a higher probability for a pro-environmental attitude. Moreover, our estimation results also show that the drivers for firms to go beyond environmental legislation are not the same in the two countries. Norwegian firms are more market-driven than Spanish firms in their pro-environmental attitude.

Suggested Citation

  • Elisabet Aguado & Adelheid Holl, 2018. "Differences of Corporate Environmental Responsibility in Small and Medium Enterprises: Spain and Norway," Sustainability, MDPI, vol. 10(6), pages 1-13, June.
    • Handle: RePEc:gam:jsusta:v:10:y:2018:i:6:p:1877-:d:150668
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    References listed on IDEAS

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    9. Suyon Kim & Jaehong Lee, 2020. "Accounting Treatment of R&D for Environmentally Responsible Firms: Evidence from South Korea," Sustainability, MDPI, vol. 12(8), pages 1-16, April.
    10. Shihong Zeng & Yujia Qin & Guowang Zeng, 2019. "Impact of Corporate Environmental Responsibility on Investment Efficiency: The Moderating Roles of the Institutional Environment and Consumer Environmental Awareness," Sustainability, MDPI, vol. 11(17), pages 1-21, August.
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