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Assessing the green value chain to improve environmental performance: Evidence from Taiwan's manufacturing industry

Fan‐Hua Kung (Department of Accounting, Tamkang University, New Taipei City, Taiwan)
Cheng‐Li Huang (Department of Accounting, Tamkang University, New Taipei City, Taiwan)
Chia‐Ling Cheng (Department of Accounting, Fu‐Jen Catholic University, New Taipei City, Taiwan)

International Journal of Development Issues

ISSN: 1446-8956

Article publication date: 29 June 2012

1712

Abstract

Purpose

The purpose of this paper is to investigate the relationship between green management and environmental performance. This was accomplished by considering each operational element, including the supply and acquisition of upstream materials, research and development, manufacturing and packaging, marketing, promotion and education, and recycling activities.

Design/methodology/approach

The paper constructs an integral model of the green value chain to reveal the extent to which Taiwanese manufacturing industries are adopting green value chain management and implementing environmentally conscious business practices. Survey data were collected from 118 Taiwanese manufacturers.

Findings

The findings indicate a positive relationship between green value chain management and environmental performance. The results suggest that when firms only implement green management in particular areas the effect is insignificant; however, a comprehensive implementation can result in an overall improvement in environmental performance.

Originality/value

This paper may serve as a reference for firms mapping out future environmental policies and provide an input of various perspectives and arguments into the discipline of green management.

Keywords

Citation

Kung, F., Huang, C. and Cheng, C. (2012), "Assessing the green value chain to improve environmental performance: Evidence from Taiwan's manufacturing industry", International Journal of Development Issues, Vol. 11 No. 2, pp. 111-128. https://doi.org/10.1108/14468951211241119

Publisher

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Emerald Group Publishing Limited

Copyright © 2012, Emerald Group Publishing Limited

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