The Impact of Triple Bottom Line-oriented Environmental Management System on Firms' Performance in China: Evidence from Yangtze River Delta

摘要

This research investigates the impact of Triple Bottom Line oriented Environmental Management System on the firms' performance in China. This research is going to attempts to compose a conceptual framework to demonstrate how Triple Bottom Line Influence Corporate Social Responsibility activities which it may potential impact firm's financial performance. This paper will introduce the background of Corporate Social Responsibility at the beginning. It will address the nature of this study in philosophy part in order to point the direction of the research and it will be leading the decision to methodology for this research. This study collected valid 225 sample questionnaire surveys out of 330 respondents. We approved CSR policy is essential for CSR in China by employee AMOS v.21. to test the validity of the Structural Equation Modeling. Our finding implies that the Guanxi effect is not significance as well as the past decades in the implementation of CSR activities and government needs to engage within relevant industry to promote CSR by issue CSR policies. This is the first empirical research to test if Triple Bottom Line oriented Environmental Management System will effect firms' performance.