可持续发展：在经营盈利能力的背景下探索动态和静态营运资本效率对环境的影响

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-07-22 DOI:10.1002/bse.70092

Samuel Yeboah, Frode Kjærland, Irena Kustec

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引用次数: 0

摘要

减少环境影响的议程需要所有人都参与进来。适当的营运资金管理（WCM）和运营流程效率是企业为这一事业做出贡献的有效途径。本文考察了2005 - 2022年动态和静态WCM对碳排放的影响。通过多元回归分析，研究表明动态WCM对碳排放具有正向影响，静态WCM对碳排放具有相同的正向影响。此外，毛利率调节了动态和静态WCM对碳排放的影响。结果表明，延长的现金周期有助于提高碳排放，突出了有效的WCM在减少企业碳足迹方面的重要性。研究结果还表明，财务稳定的企业更有可能从事生态友好型活动。本研究对减少企业碳足迹的论述做出了贡献，并为管理者提供了有价值的见解，以了解管理的一个重要领域，可以增强企业的环境责任。

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Sustainable Progress: Exploring the Environmental Impact of Dynamic and Static Working Capital Efficiency in the Context of Operational Profitability

The environmental impact reduction agenda requires an all‐hands‐on‐deck approach. Proper working capital management (WCM) and operational process efficiency are effective ways for firms to contribute to this cause. This paper examines the impact of dynamic and static WCM on carbon emissions from 2005 to 2022. Using multiple regression analysis, the study demonstrates that dynamic WCM has a positive impact on carbon emissions, and static WCM shows an identical impact. Additionally, gross margin moderates the effect of dynamic and static WCM on carbon emissions. The results suggest that an extended cash cycle contributes to higher carbon emissions, highlighting the importance of efficient WCM in reducing a firm's carbon footprint. The results also indicate that financially stable firms are better positioned to pursue eco‐friendly activities. This study contributes to the discourse on corporate carbon footprint reduction and provides managers with valuable insights into an essential area of management that can enhance firms' environmental responsibility.

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.