Identifying Green IT Leaders with Financial and Environmental Performance Indicators

摘要

The goal of this paper is to identify key financial and accounting variables that can accurately classify Green IT leaders against Green IT followers. The detailed objectives are: (i) to build and compare single and meta classifiers to identify the relationship between environmental performance and financial performance; (ii) to select and interpret a final prediction model with a smaller set of financial performance indicators; and (iii) to validate propositions based on theories and literature review. Our experimental results demonstrate that several key variables representing the size, financial resources, operational efficiency, and risk-taking tendency of an organization can successfully identify Green IT leaders with approximately 90% of accuracy.