Constructs and items
| Construct | Item code | Survey item | Source |
|---|---|---|---|
| Enterprise risk management (ERM) | ERM_1 | We have developed action plans in the company for crisis situations | (Brustbauer, 2016) |
| ERM_2 | When identifying risk, we focus on all business processes (i.e. employment, supply chain, production, sales, customer service) | ERM_2 reflects a comprehensive approach to risk identification covering all business processes, consistent with recent ERM literature (e.g., Gleißner and Berger, 2024) | |
| ERM_3 | We always assess the impact of risk on the ability to achieve the set objectives | (Brustbauer, 2016) | |
| ERM_4 | We determine who in the company is responsible for each risk (i.e. its occurrence and the appropriate response) | ERM_4 aligns with current recommendations that assign explicit ownership for each identified risk within ERM governance frameworks (e.g., Gleißner and Berger, 2024) | |
| ERM_5 | We have defined indicators/measures in our company that support the ongoing monitoring of “risk signals.” | ERM_5 reflects a modern ERM practice of employing Key Risk Indicators (KRIs) for continuous monitoring of risk exposures (e.g., Gleißner and Berger, 2024) | |
| Risk-related dispersed knowledge management (DKM) | DKM_1 | We prepare reports on identified risks | (Brustbauer, 2016) |
| DKM_2 | We periodically update the list/catalog of identified threats | DKM_2 is supported by research emphasizing that effective risk management requires a dynamic risk register — a continuously maintained and updated catalogue of identified threats (Leva et al., 2017) | |
| DKM_3 | To prevent errors, we follow established control/verification procedures | (Brustbauer, 2016) | |
| DKM_4 | We always check the results of our work after it is completed | (Brustbauer, 2016) | |
| Green practices (GP) | GP_1 | We provide our suppliers with design specifications that include environmental requirements for the products purchased from them | (Rehman et al., 2024; Zhu et al., 2007 ) |
| GP_2 | When selecting a supplier, we verify whether their actions are pro-environmental (e.g. we check whether they have ISO 14000 certification or other relevant certificates) | (Rehman et al., 2024; Zhu et al., 2007; Shang et al., 2010) | |
| GP_3 | We have implemented a waste management policy in our company and we monitor it (e.g. we have defined recycling indicators) | (Rehman et al., 2024, Zhu et al., 2007; Shang et al., 2010; Mazzanti et al., 2016) | |
| GP_4 | We have implemented a policy to reduce energy consumption in our company and we monitor its implementation | (Rehman et al., 2024; Shang et al., 2010; Mazzanti et al., 2016) | |
| GP_5 | Our products are designed to reduce the consumption of resources (including energy) | (Rehman et al., 2024, (Zhu et al., 2007; Mazzanti et al., 2016) | |
| GP_6 | Our products are designed to allow for reuse, recycling, material recovery, component recovery, etc | (Rehman et al., 2024, Zhu et al., 2007; Mazzanti et al., 2016) | |
| GP_7 | We have a formal policy for informing our customers about how our products impact the environment (including possible reuse or recycling) | (Rehman et al., 2024; Alam and Islam, 2021) | |
| GP_8 | Our products are designed to take into account customer expectations regarding sustainable development goals (e.g. circularity, resource and energy consumption) | GP_8 was formulated as an original item, but it is grounded in literature on circular product design and on the role of customer expectations in sustainable development (Atlason et al., 2017; Mugge, 2018; Westin et al., 2022) | |
| Green strategy (GS) | GS_1 | We recognize that climate change may create both threats and opportunities for our business | (Mazzanti et al., 2016) |
| GS_2 | We are concerned about the future quality of the environment in our region | (Rehman et al., 2024; Alam and Islam, 2021) | |
| GS_3 | We are willing to invest in modern, environmentally friendly equipment/facilities in the future | (Mazzanti et al., 2016) | |
| GS_4 | We invest in environmental protection training for our employees | (Delmas and Toffel, 2008; Delmas et al., 2010; Mazzanti et al., 2016) | |
| GS_5 | Environmental issues have influenced the development of our marketing strategy | (Rehman et al., 2024; Banerjee, 2002) | |
| GS_6 | Environmental protection objectives are included in our company’s development strategy | (Rehman et al., 2024; Banerjee, 2002) | |
| Firm performance (P) | P_1 | We have increased the number of employees | (Šafár et al., 2025) |
| P_2 | We have increased our market share | ||
| P_3 | Our sales revenues have increased | ||
| P_4 | Our company maintains profitability | ||
| P_5 | Our company maintains financial liquidity at a good and stable level (there are no payment tensions or cash shortages) | ||
| P_6 | The overall financial situation of our company is good (there is no risk of bankruptcy) | ||
| P_7 | We are satisfied with the operating profit margin achieved (the difference between sales revenues and operating costs) |
| Construct | Item code | Survey item | Source |
|---|---|---|---|
| Enterprise risk management ( | ERM_1 | We have developed action plans in the company for crisis situations | ( |
| ERM_2 | When identifying risk, we focus on all business processes (i.e. employment, supply chain, production, sales, customer service) | ERM_2 reflects a comprehensive approach to risk identification covering all business processes, consistent with recent | |
| ERM_3 | We always assess the impact of risk on the ability to achieve the set objectives | ( | |
| ERM_4 | We determine who in the company is responsible for each risk (i.e. its occurrence and the appropriate response) | ERM_4 aligns with current recommendations that assign explicit ownership for each identified risk within | |
| ERM_5 | We have defined indicators/measures in our company that support the ongoing monitoring of “risk signals.” | ERM_5 reflects a modern | |
| Risk-related dispersed knowledge management ( | DKM_1 | We prepare reports on identified risks | ( |
| DKM_2 | We periodically update the list/catalog of identified threats | DKM_2 is supported by research emphasizing that effective risk management requires a dynamic risk register — a continuously maintained and updated catalogue of identified threats ( | |
| DKM_3 | To prevent errors, we follow established control/verification procedures | ( | |
| DKM_4 | We always check the results of our work after it is completed | ( | |
| Green practices ( | GP_1 | We provide our suppliers with design specifications that include environmental requirements for the products purchased from them | ( |
| GP_2 | When selecting a supplier, we verify whether their actions are pro-environmental (e.g. we check whether they have | ( | |
| GP_3 | We have implemented a waste management policy in our company and we monitor it (e.g. we have defined recycling indicators) | ( | |
| GP_4 | We have implemented a policy to reduce energy consumption in our company and we monitor its implementation | ( | |
| GP_5 | Our products are designed to reduce the consumption of resources (including energy) | ( | |
| GP_6 | Our products are designed to allow for reuse, recycling, material recovery, component recovery, etc | ( | |
| GP_7 | We have a formal policy for informing our customers about how our products impact the environment (including possible reuse or recycling) | ( | |
| GP_8 | Our products are designed to take into account customer expectations regarding sustainable development goals (e.g. circularity, resource and energy consumption) | GP_8 was formulated as an original item, but it is grounded in literature on circular product design and on the role of customer expectations in sustainable development ( | |
| Green strategy ( | GS_1 | We recognize that climate change may create both threats and opportunities for our business | ( |
| GS_2 | We are concerned about the future quality of the environment in our region | ( | |
| GS_3 | We are willing to invest in modern, environmentally friendly equipment/facilities in the future | ( | |
| GS_4 | We invest in environmental protection training for our employees | ( | |
| GS_5 | Environmental issues have influenced the development of our marketing strategy | ( | |
| GS_6 | Environmental protection objectives are included in our company’s development strategy | ( | |
| Firm performance (P) | P_1 | We have increased the number of employees | ( |
| P_2 | We have increased our market share | ||
| P_3 | Our sales revenues have increased | ||
| P_4 | Our company maintains profitability | ||
| P_5 | Our company maintains financial liquidity at a good and stable level (there are no payment tensions or cash shortages) | ||
| P_6 | The overall financial situation of our company is good (there is no risk of bankruptcy) | ||
| P_7 | We are satisfied with the operating profit margin achieved (the difference between sales revenues and operating costs) |
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