| Title |
The impact of firm size on environmental sustainability: The assessment based on the analysis of cost structure |
| ID_Doc |
74361 |
| Authors |
Dzeraviaha, I |
| Title |
The impact of firm size on environmental sustainability: The assessment based on the analysis of cost structure |
| Year |
2023 |
| Published |
Business Strategy And Development, 6, 1 |
| DOI |
10.1002/bsd2.221 |
| Abstract |
Firm size has an impact on different aspects of business and is regarded as one of the key factors that determine its competitiveness. Large companies have an advantage of economies of scale as well as a higher financial, human, technical potential, while small companies are usually more flexible and innovative. The growing attention to the environmental aspects of business implies the need to study the impact of firm size on environmental sustainability. Giving the multidimensional nature of the latter as well as the lack of necessary data, it is a major challenge to develop an effective measurement framework. The approach proposed in the study is based on the assessment of share of personnel costs in the value of production or turnover, which is associated with the value created without additional environmental pressure. The results of the analysis demonstrate that small firms are more sustainable in manufacturing, construction and related activities, while large companies are better for the environment in resource intensive activities based on the concentrated sources of energy and materials. |
| Author Keywords |
cost structure; environmental pressure; firm size; resource-efficiency; sustainability assessment |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Emerging Sources Citation Index (ESCI) |
| EID |
WOS:000851505600001 |
| WoS Category |
Business; Environmental Studies |
| Research Area |
Business & Economics; Environmental Sciences & Ecology |
| PDF |
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