Abstract This paper argues both small and large firms use different resource allocation patterns to benefit from implementing environmental management practices (EMPs) and environmental management systems (EMS). Results from the multi-group structural equation analyses of a survey of manufacturing firms in two countries support the resource allocation arguments - large firms use resource-demanding EMPs such as green product design and green production to improve outcomes in environmental, cost-reduction and business performance, while small firms choose resource-light EMPs such as green logistics and green packaging to gain only environmental and cost-reduction benefits. The paper advances the existing resource-advantage view by revealing different resource allocation patterns and provides meaningful recommendations through which policy makers can address various resource allocation constraints among small and large enterprises.

中文翻译：

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环境管理系统、实践和结果：小公司和大公司之间资源分配的差异

摘要 本文认为，小型和大型企业使用不同的资源分配模式从实施环境管理实践 (EMP) 和环境管理系统 (EMS) 中受益。对两国制造企业进行的一项调查的多组结构方程分析结果支持资源分配论点——大型企业使用绿色产品设计和绿色生产等资源需求型 EMP 来改善环境、降低成本和业务方面的成果绩效，而小公司选择资源轻的 EMP，如绿色物流和绿色包装，以获得环境和降低成本的好处。