From the Actual Practice of Corporate Environmental Strategy to the Creation of a Suggested Framework of Corporate Environmental Responsibility

Abstract

This article aims to compensate for the insufficiency in measurement concepts and indicator systems of corporate environmental responsibility (CER). For this purpose, we used the content analysis method of qualitative research to examine environmental management actions as inferred from corporate social responsibility reports issued by leading Taiwanese high-technology electronic firms with international levels of technology. A CER framework was developed using integrated information. This article indicates that firms focus on dimensions, such as green social capital, green strategy transition, and green benefit output. The framework presents the current practice of corporate environmental strategic actions in the industry. Moreover, the framework can be used to build an environmental management measurement system that reflects the environment in which leading firms operate and to guide firms or governments in their efforts toward sustainable development.