caa a22 4500 605485062 CHVBK 20210128100439.0 cr unu---uuuuu 210128e20150101xx s 000 0 eng 10.1007/s10551-013-1931-8 doi (NATIONALLICENCE)springer-10.1007/s10551-013-1931-8 Definition, Conceptualization, and Measurement of Corporate Environmental Performance: A Critical Examination of a Multidimensional Construct [Elektronische Daten] [C. Trumpp, J. Endrikat, C. Zopf, E. Guenther] Corporate environmental performance (CEP) has been of fundamental interest in scholarly research during the last few decades. However, there is a great deal of disagreement pertaining to the definition, conceptualization, and adequate measurement of CEP. Our study addresses these issues and provides a methodologically rigorous and comprehensive examination of content validity and construct validity. By integrating the available literature on CEP, we derive a parsimonious definition and theoretically sound framework of the focal construct. Drawing on non-aggregated and publicly available data for a sample of 706 firm-years, we test the construct validity of this framework by means of factor analysis. Our results provide evidence for the multidimensional nature of the focal construct. By contrasting our findings with existing measurement approaches in empirical research, we emphasize several deficiencies with regard to the inferences and conclusions yielded in prior research. Future empirical and practically oriented studies can build on our findings and thus provide more stringent results. Springer Science+Business Media Dordrecht, 2013 Corporate environmental performance nationallicence Construct validity nationallicence Multidimensionality nationallicence Environmental management system nationallicence Environmental performance measurement nationallicence ISO 14031 nationallicence Measurement models nationallicence CEP : Corporate environmental performance nationallicence CFA : Confirmatory factor analysis nationallicence CFI : Comparative fit index nationallicence ECI : Environmental condition indicators nationallicence EFA : Exploratory factor analysis nationallicence EMP : Environmental management performance nationallicence EMS : Environmental management system nationallicence EOP : Environmental operational performance nationallicence GHG : Greenhouse gas nationallicence ICB : Industrial classification benchmark nationallicence ISO : International organization for standardization nationallicence KLD : Kinder, Lydenburg, Domini research and analytics nationallicence MON : Environmental monitoring nationallicence OBJ : Environmental objectives nationallicence OS : Organizational structure nationallicence PCA : Principal component analysis nationallicence POL : Environmental policy nationallicence PRO : Environmental processes nationallicence RMSEA : Root mean square error of approximation nationallicence TLI : Tucker-Lewis fit index nationallicence TRI : Toxics Release Inventory nationallicence WLSMV : Robust weighted least squares means and variance adjusted estimator nationallicence Trumpp C. Faculty of Economics, Chair of Business Management, especially Management Accounting and Controlling, Technische Universitaet Dresden, Muenchner Platz 1/3, 01069, Dresden, Germany aut Endrikat J. Faculty of Economics, Chair of Business Management, especially Management Accounting and Controlling, Technische Universitaet Dresden, Muenchner Platz 1/3, 01069, Dresden, Germany aut Zopf C. Faculty of Economics, Chair of Environmental Management and Accounting, Technische Universitaet Dresden, Muenchner Platz 1/3, 01069, Dresden, Germany aut Guenther E. Faculty of Economics, Chair of Environmental Management and Accounting, Technische Universitaet Dresden, Muenchner Platz 1/3, 01069, Dresden, Germany aut Journal of Business Ethics Springer Netherlands 126/2(2015-01-01), 185-204 0167-4544 126:2<185 2015 126 10551 https://doi.org/10.1007/s10551-013-1931-8 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-013-1931-8 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Trumpp C. Faculty of Economics, Chair of Business Management, especially Management Accounting and Controlling, Technische Universitaet Dresden, Muenchner Platz 1/3, 01069, Dresden, Germany aut NATIONALLICENCE 700 1- Endrikat J. Faculty of Economics, Chair of Business Management, especially Management Accounting and Controlling, Technische Universitaet Dresden, Muenchner Platz 1/3, 01069, Dresden, Germany aut NATIONALLICENCE 700 1- Zopf C. Faculty of Economics, Chair of Environmental Management and Accounting, Technische Universitaet Dresden, Muenchner Platz 1/3, 01069, Dresden, Germany aut NATIONALLICENCE 700 1- Guenther E. Faculty of Economics, Chair of Environmental Management and Accounting, Technische Universitaet Dresden, Muenchner Platz 1/3, 01069, Dresden, Germany aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 126/2(2015-01-01), 185-204 0167-4544 126:2<185 2015 126 10551