Table II.

Constructs, items and selected variables to measure environmental capabilities for the CE

Environmental capabilities for the CE
Construct/ItemsConstruct/Items descriptionVariable description
Construct: EMSEMS
EMS1Level to which the company implements the ISO 14001 standardsLikert scale from 0 to 5
EMS2Level to which the company implements the EMAS standardsLikert scale from 0 to 5
EMS3Level to which the company implements the ISO 50000 standardsLikert scale from 0 to 5
EMS4Level to which the company implements the ISO 14006 standardsLikert scale from 0 to 5
Construct: EAEA
EA1Level to which the company posts entries related to environmental activities and investments and specific information about sustainabilityLikert scale from 0 to 5
EA2Number of employees in the environmental management department or similarLikert scale from 0 to 5
EA3Level to which the company applies and disseminates its good corporate governance rulesLikert scale from 0 to 5
Construct: CSRCSR
CSR1Level to which the company adheres to the CSR model compared to other companies in the sectorLikert scale from 0 to 5
CSR2Level to which the company voluntarily reports on its activity related to sustainability in open access platforms (web, reports and press)Likert scale from 0 to 5
CSR3Level to which the company provide specific sustainability reports of environmental impacts addressed to stakeholdersLikert scale from 0 to 5
CSR4Level to which the company has a specific and public policy on reporting and accountabilityLikert scale from 0 to 5

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