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Environmental taxes have been in place for many years to reduce environmental damage and pay more attention to the environment. However, some of the adverse socio-economic impacts that may result from such taxes and the many challenges facing developing countries have necessitated policy reform. Therefore, identifying and prioritizing the factors related to environmental tax reform (ETR) is necessary to help governments and environmental protection agencies (EPAs) focus on this prioritizing to develop and improve this process. Awareness of the benefits of ETR encourages governments to use this policy to reduce adverse environmental impacts and contribute to economic growth.

The primary purpose of this work is to prioritize and taxonomy the factors related to ETR using the Fuzzy Analytic Hierarchy Process (FAHP) approach. In the first stage, 25 factors were extracted from the available literature. These factors were divided into five categories for more accessible review. In the second stage, the FAHP as a Multiple-Criteria Decision-Making (MCDM) Technique was used to prioritize and develop the taxonomy of identified factors and the categories of these factors.

The results show that reducing carbon emissions (DF4) is the essential prioritization factor that governments and environmental organizations can achieve if the ETR is implemented. Following that, reducing greenhouse gas emissions (DF1), double benefit (EcF7) and increase sustainability reports (EnF4) can be achieved by implementing ETR.

This study is geographically limited to Iran. In terms of the study population, this study is limited to 25 academic, tax and public policy experts. Moreover, in this study, FAHP is the only approach used. For further research, the results of this study can be compared with that of other multi-criteria techniques like FAHP, fuzzy TOPSIS or BWM.

Ratings of factors related to ETR can guide and help governments identify important factors that affect environmental tax reform, which can, in addition to controlling ecological pollution will, increase the economic benefits of governments.

This study is the first to identify factors related to environmental tax reform and to develop an MCDM technique for prioritizing these factors and finding important ones.

This study examines the multidimensionality of the environmental literacy concept among university business students in Ghana. The study also investigates the relationship between students’ interests in environmental issues and knowledge levels of environment and assesses how these two constructs influence students overall environmental behaviour and actions.

Using a total of 591 business students from the University of Ghana Business School, the study uses exploratory factor analysis to examine the multidimensionality of environmental literacy concept. A structural equation modelling-based approach was used to examine the relationship among the study constructs.

Based on the factor analysis results, the study documents that environmental literacy concept can be grouped under four distinct factors (general environmental factors; industry-related factors; environmental assessment factors; and accounting-related factors). The regression results indicate a direct and positive relationship between students’ interest in environmental issues and their environmental literacy level. Also, students’ interest and their knowledge levels of environmental issues were found to be good predictors of actual students’ involvement in activities that promote sustainable environment.

The conclusions of the study are based on only data from one public university, which limits the generalizability of the findings.

The study is unique as it is the first empirical study to investigate environmental literacy levels in higher education in the Ghanaian setting.

The literature reveals that various authors have indicated various sets of requirements for corporate environmental management but no study has yet identified and statistically established the reliability and validity of a set of critical factors. It aims to develop and validate a set of critical factors of environmental management that could be used by the managers in assessing and improving their own environmental management practices.

Using a thorough synthesis of the environmental management literature the authors identified a number of critical factors. Performance measures for each of these factors were developed through literature review and interviews with environmental managers. A survey methodology was used. A pre‐tested questionnaire was mailed to the managing directors or the chief executive officers of 848 electronic and chemical manufacturing companies in Singapore and 186 completed responses were received. Using the data collected, the identified critical factors were subjected to appropriate statistical tests to establish reliability and validity.

Through reliability and validity analyses seven critical factors – top management commitment to environmental management, total involvement of employees, training, green product/process design, supplier management, measurement, and information management – were established.

The study covered only two industries in Singapore but for the purpose of wider generalisability similar studies need to be conducted in other industries and in other parts of the world.

The validated instrument reported here could be used by managers to audit their environmental management practices. Such an audit may help management to prioritise its environmental management efforts. This instrument could also be used by the organizations to assess the level of environmental management practices of their respective suppliers.

This paper fills the gap in the literature on identification, establishment and validation of critical factors of environmental management.

Many States in America have enacted laws to encourage redevelopment of contaminated urban properties. The laws attempt to do this by addressing one barrier to redevelopment, the environmental liability attached to contaminated urban properties. In general, the laws attempt to remove or reduce the significance of that barrier by reducing or eliminating the environmental liability risk attached to these properties. Our hypothesis was that these efforts cannot encourage significant redevelopment because they fail to address non‐environmental barriers to urban redevelopment. To determine whether this legislative focus on environmental liability is misplaced, we conducted a survey of Northeast Ohio businesses which had decided, since the enactment of Ohio’s brownfields law, either to move to a new location, or to expand at an existing location. The survey asked businesses to rank the relative importance to their relocation decision of environmental and non‐environmental factors. The results of the survey show that numerous non‐environmental factors were of equal or greater importance to decision‐makers than the environmental status of the property. Therefore, legislative efforts to encourage redevelopment of contaminated urban properties must be expanded to address non‐environmental barriers to redevelopment

In developing countries, numerous small- and medium-sized enterprises (SMEs) must innovate because of their scarce resources. This study aims to address the ambidextrous innovation (radical and incremental) associated with firm performance on the SMEs and investigate the moderating effect of environmental factors on the relationship between technological innovation and firm performance.

The authors formulate a path model with the variables to investigate the impacts of the two different innovation strategies and their joint effects on firm performance. Meanwhile, they hypothesized that external environmental factors – market dynamism, labour availability, business cost and competitive hostility – moderate the association of radical and incremental innovations with firm performance. The validity of the proposed model was evaluated using a structural equation modelling approach. Confirmatory factor analysis was used to evaluate the convergent validity of the constructs.

The authors find that positive association between radical innovation and firm performance; it shows that the radical innovation strategies are positively related to firm performance in SMEs. They also find that the relationship between radical innovation and firm performance has moderated by environmental factors. Second, they find that the incremental innovation strategies have a negative impact to firm performance, and the relationship between incremental innovation and firm performance has no moderated by environmental factors.

This paper suggests that the managers of SMEs must involve in technological innovation, and offer fourth main implications above. In particular, the authors forewarn SMEs’ managers of the necessity of generating that the relationship between radical innovation and firm performance has moderated by environmental factors, there are approaches fourth items around.

This study highlights the crucial importance of the mediating role of environmental dynamism when examining the relationship between ambidexterity (radical and incremental innovations) with firm performance; firms can perceive environmental factors and develop technological innovation strategies to enhance business performance.

This study aims to develop a framework that enables the identification of sustainability factors from industry-specific environmental issues, and it proposes that these factors, in turn, can influence the corporate environmental performance (CEP) of firms in such an industry. It also validates the factor identification aspect of the framework.

The paper starts by reviewing relevant literature extensively and then developing an issue-based environmental sustainability framework to highlight the structural relationship of industry-specific sustainability factors with CEP. By involving 131 participants from academics in Niger Delta, the paper uses exploratory factor analysis techniques to reduce industry-specific sustainability factors from several environmental and socio-economic issues in the Nigerian oil and gas (O&G) industry.

Environmental risk originates from business environmental issues, and it triggers community reaction, which impacts negatively on corporate image. The nature of firm’s strategic responsiveness to these factors determines CEP.

The study draws from the perspectives of academics on environmental issues in Niger Delta to validate the factor identification aspect of the framework. The views of other stakeholders are not included, and hence, it should be applied with caution.

Useful in identifying and managing industry-specific environmental issues, and thus, achieving some sustainable development objectives.

Although most previous studies have focused on generic CEP drivers, this study proposes sustainability factors that can originate from industry-specific environmental issues as crucial drivers of CEP in such an industry. It provides empirical evidence of such credible sustainability factors emerging from the Nigerian O&G industry’s environmental issues.

Archivists are charged with the preservation of their collections by reducing deterioration because of temperature, relative humidity, atmospheric pollutants and other factors. The methods archivists use to preserve their collections may have a negative impact on the environment. This paper aims to identify factors for building environmentally sustainable archives to help guide archival environmental sustainability practices.

This paper identifies factors through a literature review, and conducts a content analysis of the websites of seven national/state archives. The analysis focuses on the policy statements of these archives.

The authors found that the literature lists 31 factors under 7 categories: electricity, facilities, water, exhibitions, pollution, collection practices and education and outreach. The content analysis of the policy documents or statements demonstrated that archives applied and addressed mostly “resource-related” efforts to protect the environment, such as factors related to electricity, facilities, water and pollution. However, factors related to “work-related” efforts, such as exhibitions, collection practices and education and outreach, were ignored.

This study can provide insights to archivists on current implementation and help to guide their further environmental sustainability practices.

Little is known regarding archivists’ implementation of environmentally sustainable practices. This study focuses on identifying factors for environmental sustainability of archives addressed by literature and existing archives, trying to find the gap between literature and practice.

Increasing environmental pollution and destruction have damaged sustainability in polluting societies and organizations. For this reason, various environmental management programs have recently been developed by governments and the environmental protection agencies (EPAs) to control and reduce environmental pollution. One of these programs is environmental audit (EA), which has not been fully implemented yet in developing countries and it has many disadvantages. It seems that one of the reasons for the lack of perfect implementation of EA in these countries is the lack of adequate review of the factors affecting its implementation. The purpose of this paper is to identify the factors affecting EA implementation and then analysis of causal relationships between them.

Decision-making trial and evaluation laboratory (DEMATEL) technique was used to identify causal relationships of factors affecting EA implementation. Based on the literature review and interviewing nine experts in EA, 17 factors were identified to influence EA implementation. Six experts were selected for the evaluation using snowball sampling method. Using the DEMATEL approach, a cause and effect relationship diagram was generated through which the effect of factors was analyzed.

Seventeen factors were categorized in terms of cause and effect, and the interrelationships of factors were also analyzed. “Reducing environmental impacts and improving environmental performance,” “obtaining environmental management system certificates” and “contributing to the environmental goals of investment projects” are the most prominent factors on the basis of their prominent score.

Analysis in the research is highly dependent on expert judgments and opinions may be biased. However, the initial matrix obtained from the experts is hindered by the ambiguity about some relationships. But this can be improved by using fuzzy and gray set theories. The factors used for the analysis may not be comprehensive and other researchers may find other factors.

Identifying the factors affecting EA implementation and analyzing causal relationships between them can be a guide and help governments to improve the implementation of EA or even develop this policy by being aware of the effect of the factors analyzed.

To the best of the authors’ knowledge, no comprehensive study of factors affecting EA implementation has been undertaken; this study is the first to identify these factors and analyze them using DEMATEL. Therefore, it is suggested that governments and EPAs in the policies focus on the significant factors.

The purpose of this paper is to select the main impact factors of environment change automatically and identify and analyze the potential environmental impact factors with time delay by computer simulation, analyzing the impact rate of environmental impact factors. Then, the environmental impact factors analysis decision support system based on self‐organizing data mining model is designed.

Applying data mining methods in the analysis and decision making of regional environmental impact factors will have broad perspective. Self‐organization data mining is a new modeling method of complex systems modeling with strong modeling capability. It was first presented by A.G. Ivakhnenko, based on the principle of self‐organization of biological cybernetics and Kolmogoorov‐Gabor polynomial function. In this paper, the impact factors of regional environment quality evolution based on self‐organization data mining method is studied, selecting the main impact factors of environment change automatically by computer simulation, analyzing the impact contribution rate of environmental impact factors.

The environmental impact factors analysis decision support system based on self‐organizing data mining model is designed.

Accessibility and availability of data are the main limitations affecting which model will be applied.

The paper has important theoretical and practical significance for the sustainable development of regional environment, resource, economy system and the constitution of environmental protection and management measures.

This paper not only exploits new application domains of self‐organization data mining, but also explores new ways for regional environment impact factors analysis.

From the last few decades, environmental issues have become a global concern. Consumption activities are given much attention in the marketing literature, whenever the question about protecting the environment arises. The responsibility of the consumer toward the environment is a major concern and the purpose of this study is to prioritize factors responsible for determining environmental responsibility among young consumers. This research will provide valuable insights to the marketers in targeting those particular areas which according to young consumers are highly ranked/prioritized for being environmentally responsible.

In this study, data were collected from 400 young consumers from Punjab and Chandigarh. Fuzzy analytical hierarchy process (F-AHP) was applied to prioritize or rank the factors on the basis of significance for being environmentally responsible. The primary factors considered for further analysis were knowledge and awareness, attitude, green consumer value, emotional affinity toward nature, willingness to act and environment-related past behavior.

Results of the study depicted knowledge and awareness as the highest-ranked and prioritized factor for young consumers to become environmentally responsible, while environment-related past behavior emerged as the least important factor for consumers' environmental responsibility.

Data were collected from the young consumers of Punjab and Chandigarh only and only a few factors of consumers' environmental responsibility were considered for further analysis which depicts the limitation of the study.

The research study is highly useful for the government and the business firms to target the highly prioritized factors of environmental responsibility which will promote green consumption practices and behavior among young consumers.

Previous researches have explored the factors of environmental responsibility and modeled their relationships. However, the present study has employed the multi-criteria decision-making technique to provide valuable insights for marketers, academicians and practitioners about the drivers of consumers' environmental responsibility which adds value to the existing knowledge base.