LII. IMPACT OF PUBLIC AND PRIVATE SUPPORT ON ENVIRONMENTAL PERFORMANCE IN GREEN BUSINESS COMPANIES IN BOGOTÁ REGION (COLOMBIA)
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Abstract
Green businesses in Colombia are defined within the framework of a strategic plan (Green
Business National Plan) as economic activities that offer goods or services that incorporate
environmental, social, and economic good practices, and generate positive environmental
impacts. These businesses are expected to be an example of how companies can take on the
challenge of including an environmental perspective in business logic. For its promotion has
been identified the importance of having support and incentives from both the national
government and supranational organizations and international entities. This study analyzes
the role of public and private support in the implementation of actions aimed to improving
environmental performance in companies classified as green businesses. A cross-sectional
and correlational scope study was conducted with 65 verified green businesses in the BogotáRegion area. The aim was to establish the relationship between receiving support and the
level of environmental performance (categorized as high, medium, and low), and between
having an environmental management plan and performance. The results show that no
association can be established between receiving support and environmental performance,
however, an association is identified between having an environmental management plan and
the environmental performance of the organization; the key point of the results is in the type
of support that was received.
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Keywords
green businesses, environmental performance, public supports, environmental management plan
References
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Management Plans as an environmental protection tool for major developments in
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https://bioexpo.com.co/
Bokolo, A. J. (2019). Green information system integration for environmental performance
in organizations: An extension of belief–action–outcome framework and natural
resource-based view theory. Benchmarking: An International Journal, 26(3), 1033-
1062. doi: https://doi.org/10.1108/BIJ-05-2018-0142
Chen, L., Tang, O., & Feldmann, A. (2015). Applying GRI reports for the investigation of
environmental management practices and company performance in Sweden, China
and India. Journal of Cleaner Production, 98, 36-46. doi:
http://dx.doi.org/10.1016/j.jclepro.2014.02.001
Chuang, S.-P., & Huang, S. J. (2018). The effect of environmental corporate social
responsibility on environmental performance and business competitiveness: the
mediation of green information technology capital. Journal of Business Ethics(150),
991–1009. doi:https://doi.org/10.1007/s10551-016-3167-x
Cifuentes, A., Fernández, L. y Romero, J. (2016). La responsabilidad ambiental como
estrategia para la creación de valor compartido en las Pyme: Estudio de caso
Corabastos S.A.S. Revista de Tecnología, 15(1), 77-96. doi:
https://doi.org/10.18270/rt.v15i1.2040
Clarkson, P., Overell, M., & Chapple, L. (2011). Environmental reporting and its relation to
corporate environmental performance. ABACUS-A Journal of Accounting Finance
and Business Studies, 47(1), 27-60. doi:https://doi.org/10.1111/j.1467-
6281.2011.00330.x
Delmas, M., Etzion, D., & Nairn-Birch, N. (2013). Triangulating environmental
performance: what do corporate social responsibility ratings really capture? Academy
of Management Perspectives, 27(3), 255-267.
doi:http://dx.doi.org/10.5465/amp.2012.0123
Famiyeh, S., Adaku, E., Amoako-Gyampah, K., Asante-Darko, D., & Teye, C. (2018).
Environmental management practices, operational competitiveness and
environmental performance. Journal of Manufacturing Technology Management,
29(3), 588-607. doi:https://doi.org/10.1108/JMTM-06-2017-0124
Fernández, L., Larramendy, E., & Tellechea, P. (2012). Avances en la exposición contable
de COPs y memorias GRI. Pecvnia, 15, 109-128. doi:
http://dx.doi.org/10.18002/pec.v0i15.806
Global Sustainability Standards Board - GSSB. (2018). Standard Interpretation 1 to GRI
101: Foundation 2016 on making a GRI-referenced claim. Amsterdam: Stichting
Global Reporting Initiative (GRI).
He, C. y Loftus, J. (2014). Does environmental reporting reflect environmental performance?
Evidence from China. Pacific Accounting Review, 26(1/2), 134-154. doi:
https://doi.org/10.1108/PAR-07-2013-0073
Heggen, C. (2019). The role of value systems in translating environmental planning into
performance. The British Accounting Review, 51, 130–147.
doi:https://doi.org/10.1016/j.bar.2018.09.005
Heggen, C., Sridharan, V., & Subramaniam, N. (2018). To the letter vs the spirit: A case
analysis of contrasting environmental management responses. Accounting, Auditing
& Accountability Journal, 31(2), 478-502. doi:https://doi.org/10.1108/AAAJ-02-
2016-2418
Hernández, R., Fernández, C., y Baptista, M. (2014). Metodología de la Investigación (6
ed.). (S. D. Interamericana Editores, Ed.) México D.F: McGraw-Hill.
Huang, Y.-C., Yang, M.-L., & Wong, Y.-J. (2016). The effect of internal factors and family
influence on firms’ adoption of green product innovation. Management Research
Review, 39(10), 1167-1198. doi:https://doi.org/10.1108/MRR-02-2015-0031
Jean-Francois, H., Journeault, M. y Brousseau, C. (2017). Eco-control change and
environmental performance: a longitudinal perspective. Journal of Accounting &
Organizational Change, 13(2), 188-215. doi: https://doi.org/10.1108/JAOC-04-
2016-0023
Lisi, I. (2015). Translating environmental motivations into performance: the role of
environmental performance measurement systems. Management Accounting
Research, 29, 27–44. doi:http://dx.doi.org/10.1016/j.mar.2015.06.001
Marulanda, N., & Figueroa, O. (2020). Classifying and studying environmental performance
of manufacturing organizations - evidence from Colombia. Journal of Cleaner
Production, Journal Pre-proof. doi:https://doi.org/10.1016/j.jclepro.2020.123845
Ministerio de Ambiente y Desarrollo Sostenible. (2014). Plan Nacional de Negocios Verdes.
Bogotá: Ministerio de Ambiente y Desarrollo Sostenible.
Mohamad, S., Eltayeb, T., Hsu, C.‐ C., & Tan, K. (2012). The impact of external institutional
drivers and internal strategy on environmental performance. International Journal of
Operations & Production Management, 32(6), 721-745.
doi:https://doi.org/10.1108/01443571211230943
Nulkar, G. (2014). SMEs and environmental performance – a framework for green business
strategies. Procedia - Social and Behavioral Sciences, 133, 130-140.
doi:https://doi.org/10.1016/j.sbspro.2014.04.177
Raharjo, K. (2019). The role of green management in creating sustainability performance on
the small and medium enterprises. Management of Environmental Quality: An
International Journal, 30(3), 557-577. doi:https://doi.org/10.1108/MEQ-03-2018-
0053
Raimi, L., Omobolaji, A., & Yusuf, H. (2018). Corporate social responsibility and
sustainable management of solid wastes and effluents in Lagos megacity Nigeria.
Social Responsability Journal, 15(6), 742-761. doi:https://doi.org/10.1108/SRJ-09-
2018-0239
Rodríguez, L., y Ríos-Osorio, L. (2016). Evaluación de sostenibilidad con metodología GRI.
Dimensión Empresarial, 14(2), 73-89. doi: http://dx.doi.org/10.15665/rde.v14i2.659
Shahedul, M., Kamal, M., & Enamol, H. (2016). Sustainability of positive relationship
between environmental performance and profitability of SMEs - a case study in the
UK. Journal of Enterprising Communities: People and Places in the Global
Economy, 10(2), 138-163. doi:https://doi.org/10.1108/JEC-05-2014-0008
Stichting Global Reporting Initiative - GRI & The International Organization of Employers
- IOE. (2015). Small business big impact - SME sustainability reporting from vision
to action. Amsterdam: Global Reporting Initiative.
Tsalis, T., Nikolaou, I., Konstantakopoulou, F., Zhang, Y., & Evangelinos, K. (2020).
Evaluating the corporate environmental profile by analyzing corporate social
responsibility reports. Economic Analysis and Policy(66), 63-75.
doi:https://doi.org/10.1016/j.eap.2020.02.009
Tung, A., Baird, K., & Schoch, H. (2014). The association between the adoption of an
environmental management system with organisational environmental. Australasian
Journal of Environmental Management, 21(3), 281-296.
doi:https://doi.org/10.1080/14486563.2014.932721
Verboven, H., & Vanherck, L. (2016). Sustainability management of SMEs and the UN
Sustainable Development Goals. Umwelt Wirtschafts Forum, 1-14.
Wilburn, K., & Ralph, W. (2013). Using Global Reporting Initiative indicators for CSR
programs. Journal of Global Responsibility, 4(1), 62-75. doi:
https://doi.org/10.1108/20412561311324078
Yang, Y., Lau, A., Lee, P., Yeung, A., & Cheng, T. (2019). Efficacy of China’s strategic
environmental management in its institutional environment. International Journal of
Operations & Production Management, 39(1), 138-163.
doi:https://doi.org/10.1108/IJOPM-11-2017-0695
Zhang, D., Shen, J., & Sun, F. (2020). Evaluation of Water Environment Performance Based
on a DPSIR-SBM-Tobit Model. KSCE Journal of Civil Engineering, 24(5), 1641-
1654. doi:https://doi.org/10.1007/s12205-020-2370-6
Zhang, L., & Tang, Q. (2019). Corporate water management systems and incentives to selfdiscipline. Sustainability Accounting, Management and Policy Journal, 10(3), 592-
616. doi:https://doi.org/10.1108/SAMPJ-09-2018-02.
Management Plans as an environmental protection tool for major developments in
the UK. Environmental Impact Assessment Review, 56, 60-71.
doi:http://dx.doi.org/10.1016/j.eiar.2015.09.005
Bioexpo Colombia. (20 de 06 de 2020). Bioexpo Colombia. Obtenido de
https://bioexpo.com.co/
Bokolo, A. J. (2019). Green information system integration for environmental performance
in organizations: An extension of belief–action–outcome framework and natural
resource-based view theory. Benchmarking: An International Journal, 26(3), 1033-
1062. doi: https://doi.org/10.1108/BIJ-05-2018-0142
Chen, L., Tang, O., & Feldmann, A. (2015). Applying GRI reports for the investigation of
environmental management practices and company performance in Sweden, China
and India. Journal of Cleaner Production, 98, 36-46. doi:
http://dx.doi.org/10.1016/j.jclepro.2014.02.001
Chuang, S.-P., & Huang, S. J. (2018). The effect of environmental corporate social
responsibility on environmental performance and business competitiveness: the
mediation of green information technology capital. Journal of Business Ethics(150),
991–1009. doi:https://doi.org/10.1007/s10551-016-3167-x
Cifuentes, A., Fernández, L. y Romero, J. (2016). La responsabilidad ambiental como
estrategia para la creación de valor compartido en las Pyme: Estudio de caso
Corabastos S.A.S. Revista de Tecnología, 15(1), 77-96. doi:
https://doi.org/10.18270/rt.v15i1.2040
Clarkson, P., Overell, M., & Chapple, L. (2011). Environmental reporting and its relation to
corporate environmental performance. ABACUS-A Journal of Accounting Finance
and Business Studies, 47(1), 27-60. doi:https://doi.org/10.1111/j.1467-
6281.2011.00330.x
Delmas, M., Etzion, D., & Nairn-Birch, N. (2013). Triangulating environmental
performance: what do corporate social responsibility ratings really capture? Academy
of Management Perspectives, 27(3), 255-267.
doi:http://dx.doi.org/10.5465/amp.2012.0123
Famiyeh, S., Adaku, E., Amoako-Gyampah, K., Asante-Darko, D., & Teye, C. (2018).
Environmental management practices, operational competitiveness and
environmental performance. Journal of Manufacturing Technology Management,
29(3), 588-607. doi:https://doi.org/10.1108/JMTM-06-2017-0124
Fernández, L., Larramendy, E., & Tellechea, P. (2012). Avances en la exposición contable
de COPs y memorias GRI. Pecvnia, 15, 109-128. doi:
http://dx.doi.org/10.18002/pec.v0i15.806
Global Sustainability Standards Board - GSSB. (2018). Standard Interpretation 1 to GRI
101: Foundation 2016 on making a GRI-referenced claim. Amsterdam: Stichting
Global Reporting Initiative (GRI).
He, C. y Loftus, J. (2014). Does environmental reporting reflect environmental performance?
Evidence from China. Pacific Accounting Review, 26(1/2), 134-154. doi:
https://doi.org/10.1108/PAR-07-2013-0073
Heggen, C. (2019). The role of value systems in translating environmental planning into
performance. The British Accounting Review, 51, 130–147.
doi:https://doi.org/10.1016/j.bar.2018.09.005
Heggen, C., Sridharan, V., & Subramaniam, N. (2018). To the letter vs the spirit: A case
analysis of contrasting environmental management responses. Accounting, Auditing
& Accountability Journal, 31(2), 478-502. doi:https://doi.org/10.1108/AAAJ-02-
2016-2418
Hernández, R., Fernández, C., y Baptista, M. (2014). Metodología de la Investigación (6
ed.). (S. D. Interamericana Editores, Ed.) México D.F: McGraw-Hill.
Huang, Y.-C., Yang, M.-L., & Wong, Y.-J. (2016). The effect of internal factors and family
influence on firms’ adoption of green product innovation. Management Research
Review, 39(10), 1167-1198. doi:https://doi.org/10.1108/MRR-02-2015-0031
Jean-Francois, H., Journeault, M. y Brousseau, C. (2017). Eco-control change and
environmental performance: a longitudinal perspective. Journal of Accounting &
Organizational Change, 13(2), 188-215. doi: https://doi.org/10.1108/JAOC-04-
2016-0023
Lisi, I. (2015). Translating environmental motivations into performance: the role of
environmental performance measurement systems. Management Accounting
Research, 29, 27–44. doi:http://dx.doi.org/10.1016/j.mar.2015.06.001
Marulanda, N., & Figueroa, O. (2020). Classifying and studying environmental performance
of manufacturing organizations - evidence from Colombia. Journal of Cleaner
Production, Journal Pre-proof. doi:https://doi.org/10.1016/j.jclepro.2020.123845
Ministerio de Ambiente y Desarrollo Sostenible. (2014). Plan Nacional de Negocios Verdes.
Bogotá: Ministerio de Ambiente y Desarrollo Sostenible.
Mohamad, S., Eltayeb, T., Hsu, C.‐ C., & Tan, K. (2012). The impact of external institutional
drivers and internal strategy on environmental performance. International Journal of
Operations & Production Management, 32(6), 721-745.
doi:https://doi.org/10.1108/01443571211230943
Nulkar, G. (2014). SMEs and environmental performance – a framework for green business
strategies. Procedia - Social and Behavioral Sciences, 133, 130-140.
doi:https://doi.org/10.1016/j.sbspro.2014.04.177
Raharjo, K. (2019). The role of green management in creating sustainability performance on
the small and medium enterprises. Management of Environmental Quality: An
International Journal, 30(3), 557-577. doi:https://doi.org/10.1108/MEQ-03-2018-
0053
Raimi, L., Omobolaji, A., & Yusuf, H. (2018). Corporate social responsibility and
sustainable management of solid wastes and effluents in Lagos megacity Nigeria.
Social Responsability Journal, 15(6), 742-761. doi:https://doi.org/10.1108/SRJ-09-
2018-0239
Rodríguez, L., y Ríos-Osorio, L. (2016). Evaluación de sostenibilidad con metodología GRI.
Dimensión Empresarial, 14(2), 73-89. doi: http://dx.doi.org/10.15665/rde.v14i2.659
Shahedul, M., Kamal, M., & Enamol, H. (2016). Sustainability of positive relationship
between environmental performance and profitability of SMEs - a case study in the
UK. Journal of Enterprising Communities: People and Places in the Global
Economy, 10(2), 138-163. doi:https://doi.org/10.1108/JEC-05-2014-0008
Stichting Global Reporting Initiative - GRI & The International Organization of Employers
- IOE. (2015). Small business big impact - SME sustainability reporting from vision
to action. Amsterdam: Global Reporting Initiative.
Tsalis, T., Nikolaou, I., Konstantakopoulou, F., Zhang, Y., & Evangelinos, K. (2020).
Evaluating the corporate environmental profile by analyzing corporate social
responsibility reports. Economic Analysis and Policy(66), 63-75.
doi:https://doi.org/10.1016/j.eap.2020.02.009
Tung, A., Baird, K., & Schoch, H. (2014). The association between the adoption of an
environmental management system with organisational environmental. Australasian
Journal of Environmental Management, 21(3), 281-296.
doi:https://doi.org/10.1080/14486563.2014.932721
Verboven, H., & Vanherck, L. (2016). Sustainability management of SMEs and the UN
Sustainable Development Goals. Umwelt Wirtschafts Forum, 1-14.
Wilburn, K., & Ralph, W. (2013). Using Global Reporting Initiative indicators for CSR
programs. Journal of Global Responsibility, 4(1), 62-75. doi:
https://doi.org/10.1108/20412561311324078
Yang, Y., Lau, A., Lee, P., Yeung, A., & Cheng, T. (2019). Efficacy of China’s strategic
environmental management in its institutional environment. International Journal of
Operations & Production Management, 39(1), 138-163.
doi:https://doi.org/10.1108/IJOPM-11-2017-0695
Zhang, D., Shen, J., & Sun, F. (2020). Evaluation of Water Environment Performance Based
on a DPSIR-SBM-Tobit Model. KSCE Journal of Civil Engineering, 24(5), 1641-
1654. doi:https://doi.org/10.1007/s12205-020-2370-6
Zhang, L., & Tang, Q. (2019). Corporate water management systems and incentives to selfdiscipline. Sustainability Accounting, Management and Policy Journal, 10(3), 592-
616. doi:https://doi.org/10.1108/SAMPJ-09-2018-02.
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Aguilar -, E., Díaz -, D. M., García -, C. P., Figueroa -, J. F., & Céspedes, A. . A. (2020). LII. IMPACT OF PUBLIC AND PRIVATE SUPPORT ON ENVIRONMENTAL PERFORMANCE IN GREEN BUSINESS COMPANIES IN BOGOTÁ REGION (COLOMBIA). Revista De Investigación Transdisciplinaria En Educación, Empresa Y Sociedad - ITEES, 4(4), 1–28. https://doi.org/10.34893/itees.v4i4.216
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